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TMI Blog2012 (4) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... s, has not been taken note of by both the lower authorities - it is necessary to go through the records maintained by the assessee and the documents in detail and thereafter come to a conclusion - Decided in favor of the assessee by way of remand to original adjudicating authority - E/1644 & 1645 OF 2009 - A/83-84/WZB/AHD./2012 - Dated:- 3-1-2012 - B.S.V. MURTHY, J. A.H. Rawal for the Appellant. Rajendra Nagar for the Respondent. ORDER 1. Cenvat credit taken on grey fabrics received for processing in respect of 60 invoices, amounting to Rs. 8,54,751/- has been demanded on the ground that invoices did not contain necessary details as required under Rule 11 of Central Excise Rules, 2002. Penalty equal to amount of Cenvat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tax registration number of the person issuing the invoice, as the case may be] old [assessable value], name and address of the factory or warehouse or premises of first second stage dealers or provider of taxable service, and the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, is satisfied that the goods or services covered by the said document have been received and accounted for in the books of the account of the receiver, he may allow the CENAT credit." It may be seen from the Rule itself that this Rule is an exception to the provisions of Rule 9(2) which provides that no credit can be taken unless all the particulars as prescribed in the invoices. The fact that Rule 9(2) is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the unit is inadmissible as it is not a document prescribed under Rule 7(1) of Cenvat Credit Rules, 2002 (now Rule 9(2) of Cenvat Credit Rules, 2004). In their reply the unit had accepted the fact that the invoices on the basis of which they had taken the credit were neither in their name nor these were endorsed to them. They have further submitted that it was case where traders who sent the goods for processing forgot to endorse the invoice in their name and they also forgot to check the same. They have however stated that it was a technical mistake and not intentionally done and credit should not be denied on this ground." 4. On seeing the invoice which has been produced as part of memo of appeal, I find that except the name of consi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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