2018 (3) TMI 845

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..... the Respondent. [Order per: M.V. Ravindran] 1. This appeal is directed against Order-in-Original No:  23/2012 (RS), dated 22.02.2012. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that the issue is regarding denial of cenvat credit to the appellants on the ground (i)  credit denied on xerox copies of invoices and (ii)  credit denied on ite .....

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..... be remitted back to the adjudicating authority to reconsider the issue for denial of cenvat credit on xerox copies of the invoices. 5. Ld. DR reiterates the findings of the lower authorities, stating that  when the impugned order was passed, at that time the appellant could not furnish original copies of the invoices on which cenvat credit was denied and that the credit has been wrongly avai .....

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..... ecisions at para 6 (i) and (ii) are squarely covered in the case in hand.  Accordingly, following the ratio laid down by Hon'ble High Court of Madras,  it is evident that the appellant is eligible to avail cenvat credit on MS plates, MS Flats, MS coils, angles, channels, TMT bars etc.  To that extent, appeal is allowed and impugned order is set aside. 8. As regards the cenvat credi .....

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