2017 (6) TMI 623 - AT - Central Excise

CENVAT credit - denial on the ground that the appellant is not mentioned in the invoices against which CENVAT credit has been availed - Held that - the receipt of goods is not in dispute - the old address of the appellant cannot be reason for denial of CENVAT credit to the appellant - appeal allowed - decided in favor of appellant.

Summary

Issues: Denial of cenvat credit due to address not mentioned in invoices.

The appellant appealed against the denial of cenvat credit due to the absence of their new address in the invoices against which the credit was claimed. The appellant had shifted their unit to a new location and received goods from a supplier who mentioned the old address on the invoices. The cenvat credit was denied, duty was demanded, and penalties imposed. The appellant contended that the denial based on the old address was unjustified, citing a previous Tribunal decision. The appellant argued that since goods were received and not utilized for final products, credit denial was improper. The respondent, however, relied on a different Tribunal decision upheld by the High Court, emphasizing the importance of address details on invoices.

Upon hearing both sides, the Tribunal found that the receipt and utilization of goods for manufacturing were not in dispute. The denial of cenvat credit was solely based on the old address mentioned in the supplier's invoices. The Tribunal distinguished the present case from the precedent cited by the respondent, where lack of evidence of goods transfer between units led to credit denial. In this case, as goods receipt was confirmed, the Tribunal followed the appellant's argument and allowed the cenvat credit claim. Consequently, the impugned order was set aside, and the appeal was allowed with consequential relief.