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TMI Blog2016 (6) TMI 281X X X X Extracts X X X X X X X X Extracts X X X X ..... er and the re-sellers indicates the clear link between the duty paid goods supplied by the manufacturer and received by the appellant. Therefore, no justification found to deny the credit to the appellant. Accordingly, the impugned order is set aside. - Decided in favour of appellant - Appeal No. ST/53408/2015-ST(SM) - Final Order No. 51923/2016 - Dated:- 1-6-2016 - Shri B. Ravichandran, Membe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tage dealer/agent of the goods on behalf of the manufacturer. The invoices were found to be not eligible documents for availing credit. On appeal, the Commissioner (Appeals) confirmed the original order. Aggrieved by this, the appellant filed this appeal. 2. Ld. Consultant appearing on behalf of the appellant submitted that the duty paid paper was manufactured by Tamil Nadu News Print and Paper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eld that once the services were received and utilized in relation to manufacture of final products, the credit cannot be denied on the ground that the invoice does not contain the manufacturer s name. The Hon ble Gujarat High Court in the case of Darshan Industries Vs. Union of India 2014 (307) ELT 36 (Gujarat) held that the credit can be taken on the basis of endorsed invoices issued by the inter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant s name was indicated. The VAT invoices issued by the re-sellers of paper indicated the product as TNPL Cream Wove paper. With reference to the original invoice number of the manufacturer in the invoices issued by ABC Paper Ltd (manufacturer), there is an endorsement for delivery to the appellant s premises. In the VAT invoices issued by the re-seller s cross reference has been made ..... X X X X Extracts X X X X X X X X Extracts X X X X
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