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TMI Blog2015 (7) TMI 1175X X X X Extracts X X X X X X X X Extracts X X X X ..... mited vs.CCE, Delhi reported in [2012 (6) TMI 461 - CESTAT, New DELHI] has held that cenvat credit is not deniable merely because the invoice contained the address of the corporate office, when there is no dispute about the duty-paid character and their receipt in the factory premises and their utilization in the manufacture of the final product by the appellant - Appeal allowed - decided in favor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctory of the appellant) where the cenvat credit has been taken. The show cause notice issued in this regard was adjudicated by the Additional Commissioner of Central Excise vide order dated 25.04.2013, wherein the proposals made therein were dropped and Jurisdictional Deputy /Asst. Commissioner of Central Excise was directed to verify the receipt and accountal of the goods covered under the said d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the factory and accounted for in the books of accounts. I am of the view that the adjudicating authority has taken the correct stand, which is in confirmity with the cenvat statute. In this contest, I find that this Bench of the Tribunal in the case of Krishna Maruti Limited vs.CCE, Delhi reported in 2012 (277) ELT 357 (Tri-Del.) has held that cenvat credit is not deniable merely because the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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