2016 (6) TMI 758

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..... credit grant being fulfilled with the receipt of the input in the factory of the appellant and consumed thereat, the technical defect of existence of the name of the corporate office on the invoice does not make any difference. But, it is left to Department to cause enquiry as to whether basing such invoice the corporate office or any other plant of the appellant has taken credit doubly. In case t .....

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..... ere were consumed by a different unit. When the receipt and the consumption of the goods are at the same place, that satisfies the condition of the grant of CENVAT credit. Therefore, the adjudication fails to raise any demand of duty, penalty and interest. 2. Revenue supports the adjudication. 3. Heard both sides and perused the records. 4. The proposition of learned counsel as above appe .....

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