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TMI Blog2017 (9) TMI 908X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent ORDER Per. Ashok Jindal The appellant is in appeal against the impugned order wherein the refund claim has been rejected by the authorities below. 2. The brief facts of the case are that during the course of audit in August 2013 for the year 2012-2013, it was pointed out that on certain input/input services the appellant is not entitled to avail Cenvat credit. On pointing out by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red dealer against whose invoices they availed Cenvat credit ; (b) capital goods lost in fire and they have claimed insurance claim, and insurance company has paid the amount, the Cenvat credit is required to be reversed ; and (c) the invoices were issued in the name of the head office and the appellant has taken Cenvat credit whereas there are two units of the appellant and, therefore, they are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in, Cenvat credit was sought to be denied to the appellant on the following grounds :- (a) the name of manufacturer/supplier is not correct ; (b) the insurance company has reimbursed the insurance claim and (c) in respect of invoices issued in the name of head office, full credit has been taken by the appellant at Ghaziabad unit. 9. The appellant reversed the Cenvat credit but no show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supplier/ manufacturer mentioned wrongly by the registered dealer against which invoices were issued, Cenvat credit cannot be denied, where the appellant has received the goods and paid duty thereon. Therefore, I hold that on that ground appellant is entitled to avail Cenvat credit. 11. With regard to the insurance claim, it is a fact on record that insurance company reimbursed the value of the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s meant for their factory only. Therefore, for said wrong reversal of Cenvat credit by appellant, the appellant is entitled for refund of the same. 13. In that circumstances, I hold that refund claim is to be sanctioned by the authorities below. Therefore, by setting aside the impugned order, I allow the refund claim filed by the appellant. 14. In these terms, appeal is allowed. ( Dictated and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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