2016 (12) TMI 769

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..... eir office in Delhi for dispatch - Held that: - The facts of the case are that the goods against which invoice have been issued from Gurgaon and stored in godown is not in dispute. It is not also disputed that the goods are not received to the buyer. The payment of these goods has been received by the importer from the manufacturer buyers. In that circumstances, I hold that the cenvat credit to th .....

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..... sold through M/s Suren Metals consignment agent to various manufacturer buyers. As M/s Surem International Ltd. having their godown in Gurgaon and the Head office in Vasant Kunj, New Delhi issued invoices from the office at Vasant Kunj and the goods were directly sent to manufacturer buyers. It was alleged that the appellant has not cleared the goods from their godown and issued the invoices their .....

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..... ssued from their office in Delhi for dispatch therefore, the cenvat credit is not available. 5. The facts of the case are that the goods against which invoice have been issued from Gurgaon and stored in godown is not in dispute. It is not also disputed that the goods are not received to the buyer. The payment of these goods has been received by the importer from the manufacturer buyers. In that .....

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