2016 (6) TMI 1360

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..... llant had enabled the supplier to take refund of the duty element if any. The appellant when explains that the debit notes do not relate to duty element and the Cenvat credit was availed on input and input service used in the manufacture, in absence of evidence to the contrary, the adjudication fails - Credit allowed - appeal allowed - decided in favor of appellant. - E/40403/2015-SM - Final Ord .....

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..... y Revenue. 2. Revenue supports the adjudication on the ground that whenever debit note was issued that has affected interest of Revenue. 3. Heard both sides and perused the records. 4. There is no material on record to show that through the modus operandi of issuance of the debit note, the appellant had enabled the supplier to take refund of the duty element if any. The .....

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