2017 (6) TMI 623

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..... cided in favor of appellant. - E/50053/2016 - FINAL ORDER NO: 60803/2017 - Dated:- 4-5-2017 - Mr. Ashok Jindal, Member (Judicial) Shri. Naveen Bindal, Advocate - for the appellant Shri. Satyapal, AR- for the respondent ORDER The appellant is in appeal against the impugned order denying the cenvat credit on account of the address of the appellant is not mentioned in the invoi .....

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..... was demanded along with interest and penalty was imposed. Aggrieved from the said order, the appellant is before me. 3. The ld. Counsel for the appellant submits that the old address of the appellant cannot be reason for denial of cenvat credit to the appellant in the light of the decisions of this Tribunal in the case of M/s Chemplast Sanmar Ltd. reported in 2007 (208) ELT 208 (Tri. Chennai .....

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..... lant is not entitled to avail cenvat credit. The reliance made by the Ld. AR has been mis-placed on the decision of Sterling Coach Builders P. Ltd. (supra). In that case, the goods were transferred to the one unit to the other unit, no octroi receipts evidence of transfer of goods from one unit to other unit to produced by the assessee before the authorities. In that circumstances, there is no evi .....

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