2009 (7) TMI 130 - CESTAT, AHMEDABAD

Documents for availing cenvat credit - credit taken on invoices in the name of the head office and subsequently endorsed by the head office – Commissioner (Appeals) allowed the credit stating that the credit taken on invoices in the name of the head office and subsequently endorsed by the head office as correct. I also agree with the submissions of the appellants’ that the appellants being the only manufacturing unit, the head office could not fall in the category of input service distributor. Accordingly I set aside the impugned order to the extent of demand of duty on credit availed on invoices issued in the name of head office along with interest and the equivalent penalty.” – held that – there is no dispute about the input services received by the assessee. The substantive benefit cannot be denied on the procedural grounds – credit allowed.