2010 (12) TMI 171

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..... and also writing Unit II on the said invoices - Alteration of duty paying document - Held that: the assessees is the same even though two separate registrations have been taken for the two units stated to be located in the same premises, and there is no allegation of either non-receipt or non-utilization of the impugned duty paid goods. Regarding alteration in documents, penalty of Rs. 10,000 co .....

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..... ry of the appellants nor on the basis of non-utilisation of the same. In view of the fact that the assessees is the same even though two separate registrations have been taken for the two units stated to be located in the same premises, and there is no allegation of either non-receipt or non-utilization of the impugned duty paid goods, I am of the view that as regards the eligibility to CENVAT cre .....

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