2013 (5) TMI 542

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..... r-in-Appeal No.SA/122/ VAPI/ 2011, dt.24.08.2011. 2. Heard both sides and perused the records. 3. The issue involved in this case is that the appellant has been denied a CENVAT Credit of Rs.19,549/- for the period 02.01.05 to 02.04.05 on the ground that the invoices on which the CENVAT Credit was availed by the appellant were issued in the name of Head Office and not their appellant-assessees f .....

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