2012 (6) TMI 461 - AT - Central Excise

Cenvat credit input received in factory Held that - Merely because the corporate office address is given in the invoice, cannot be made the reason to deny the credit otherwise available to the assessee. Appeals allowed

Summary

The Appellate Tribunal CESTAT in New Delhi, with Ms. Archana Wadhwa presiding, ruled in favor of the applicant who had more than one manufacturing unit. The Tribunal found no dispute regarding the duty paid character of the inputs, their receipt in the factory premises, and their utilization in the manufacture of final products. The Tribunal held that giving the corporate office address in the invoice does not justify denying credit available to the assessee. The impugned orders of the authorities below were set aside, and the appeals were allowed with consequential relief to the applicant.