CENVAT Credit Restriction: Invoices Must Match Individual Names; Separate Entities Can't Claim Joint Credit Benefits.

Principle of seperate purposes - CENVAT credit - Under any circumstances an individual cannot avail CENVAT credit on the basis of invoices which is not in his name - For registration sake all individual appellants are separate entities but only for availing CENVAT credit they are joint entity. This type of change of principle for separate purposes is not justified. - AT .....

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