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TMI Blog2024 (7) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... rectly. Denial of Cenvat credit on Bills of Entry, out of three Bills of Entry, two Bills of Entry has been rectified by the customs authorities themselves and correct address has been mentioned. The same has been verified and seen that the same has been rectified by the customs authorities. Therefore, on these two Bills of Entry which has been rectified by the customs authorities, the appellant is entitled to take Cenvat credit. With regard to last Bill of Entry No. 683232 dated 29.01.2014, the name of the Head Office is mentioned. It is a case of the appellant that Head Office has not taken Cenvat credit. The said fact is required to verify by the adjudicating authority. If Head Office has not taken the Cenvat credit on the said Bill of E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ating authority held that appellant had not produced required documents and confirmed the demand by way of denial of Cenvat credit. The said order was affirmed by the Commissioner (Appeals), therefore, the appellant is before me. 2. The learned counsel appearing on behalf of the appellant submits that although there was discrepancy in the invoices issued by the supplier at initial stage but later on, those invoices has been rectified and there was a bona fide mistake of the supplier for mentioning the wrong address on the invoices. It is his submission that there is no allegation that the goods covered by these invoices would not receive in the factory in the show cause notice. It is also his submission that it is not the case of revenue in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 4. Heard both the sides and considered their submissions. 5. In this case, Cenvat credit sought to be denied to the appellant on the basis that address of the appellant is not mentioned in the document against which they have taken the Cenvat credit. There are six invoices involved in this case. In three invoices, supplier has mentioned wrong address of the appellant which was later on rectified by the supplier himself and same is placed on record by the appellant and I have verified the same. Moreover, a certificate has been issued by the supplier with regard to rectification of mistake by the supplier for better appreciation of the facts of the case, the said certificate is extracted here below : 6. As the only allegation against three ..... X X X X Extracts X X X X X X X X Extracts X X X X
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