of

Ld.Commissioner of CGST & Central Excise (Appeals). The facts of the

case in brief are that the Appellant is a manufacturer of Plastic Cups

and Plastic Plates falling under Tariff Item No.39231090 of the Central

Excise Tariff Act, 1985. During the period 2007-08 and 2008-09, the

Appellant had received some inputs viz. Plastic Granules under the

cover of input invoices issued by M/s. L.G. Polymers India Ltd. The

Appellant received the goods in their factory and utilized the same in

the manufacture of their finished products and finished goods were

cleared on payment of appropriate duty. The Appellant had taken credit

of duty paid on the said inputs. Show Cause Notice dated 01.08.2013

was issued proposing to recover CENVAT Credit amounting to

Excise Appeal No.75342 of 2018

2

Rs.1,50,194/- on the allegation that invoices does not mention credit

registration number of the consignee, registration number of the carrier

vehicle and delivery of the goods was made at a place other than the

factory. It is the case of the Revenue that credit was taken on the basis

of ineligible documents which resulted in contravention of Rule 9 of the

CENVAT Credit Rules, 2004. In their reply to the S