In absence of discrepancy in Stock of Raw Material allegation of Irregular CENVAT Credit is invalid

Sahney Commutators Pvt Ltd Vs Commissioner of Central Tax (CESTAT Bangalore) CESTAT gone through the discussions and findings given by the Appellate Authority where it is highlighted that the invoices relied upon by the appellant is not reflecting same goods. But there is no dispute that the Bare Copper Strips with description Sample ED-192 if cut out into small pieces during the initial process of manufacture was rejected at very beginning of manufacturing. If so, same cannot be invoice as in the very same description. Though, there is a slight discrepancy in the description in invoices, it i...