2016 (5) TMI 1318

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..... ant regarding receipt of material, I find that denial of credit to the appellant is not sustainable. Considering the nature of goods apparently no separate transport documents or lorry/freight payment, etc., is involved in these types of items - appeal allowed - decided in favor of appellant. - E/50299/2016-EX(SM) - Final Order No. A/51751/2016-SM(BR) - Dated:- 4-5-2016 - Shri B. Ravichandran, .....

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..... d inadmissible only on the ground that the invoices indicated shipping address as appellant s address at Gwalior, where they have one of their units and also have their Gwalior office. He submitted that invoice clearly indicates their manufacturing unit s address as a consignee and also the address of the Gwalior unit for the shipment purposes. The items were shipped through courier, who has no fa .....

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..... Gwalior unit, the Cenvat credit has been rightly denied. 4. Heard both the sides and examined the appeal records. 5. On perusal of the invoice, it is clear that the consignee s name and address is clearly indicated as the appellant s unit at Bhind. The shipment address is shown as the Maharajpura, Gwalior. Appreciating the certificate of Chartered Engineer and also the records maintained by .....

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