2018 (8) TMI 1656

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..... the appellant - Held that:- In the absence of evidence to controvert the allegation, there is no ground to interfere with the order of the first appellate authority - Appeals are dismissed - decided against appellant. - APPEAL No. E/86202 & 86212/2016 - A/87082-87083/2018 - Dated:- 11-4-2018 - Mr. C.J. Mathew, Member (Technical) Shri D R Gadekar, Consultant for appellant Shri M R Me .....

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..... on which specifically included duty liability had been paid to M/s S B International as part of consideration; in accordance with Rule 3 of CENVAT Credit Rules, 2004, they are fully entitled to avail credit of such discharge of duties in the absence of any evidence of non-receipt of scrap which, on the contrary, is admitted to in the show-cause notice. 3. Learned Authorised Representative submi .....

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