1997 (10) TMI 190

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..... . - The question for determination in this appeal is the eligibility to credit on the strength of invoice issued by SAIL which credit has been denied on the ground, inter alia that the invoice dated 10-7-1995 issued by SAIL did not contain complete address of the appellants and that the certificate evidencing payment of duty in PLA also does not show the complete address of the appellants. The a .....

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..... the appellants (d) the appellants have two units in Foundry Nagar (e) there is no double availment of credit - in other words, it is not the case of the Department that B-13, Foundry Nagar unit has utilised the credit and once again the C-38 Foundry Nagar Unit has taken the credit. In these circumstances, I agree with the learned Counsel that incompleteness of address in such a situation cannot be .....

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