2018 (5) TMI 867

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..... chana Wadhwa : After hearing both the sides, I find that the appellant is engaged in the manufacture and clearance of 'aluminium and articles thereof at their site at Korba, Chhattisgarh. They were job worker, working from said site only and after receiving the various inputs, and availing the cenvat credit, such goods are transferred to job workers for further processes. The job worker were wor .....

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..... introduced subsequently by hand and as such, there if manipulation in respect of said invoices in which case, the benefit cannot be allowed. Accordingly, he dropped the demand of Rs. 18 lakh approx. and upheld the demand of Rs. 9 lakh approx. On appeal, the said demand was confirmed by the Commissioner (Appeals). Hence, the present appeal. 4. I have gone through the impugned order and have apprec .....

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..... iting the name of the assessee, cannot be faulted upon. It is well settled law that where the goods have actually been utilized, cenvat credit cannot be denied on technical grounds. 5. In view of the above analysis, I set aside the impugned order and allow the appeal with consequential relief to the appellant. (dictated and pronounced in the open court )
Case laws, Decisions, Judgements, Ord .....

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