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2023 (8) TMI 655 - CESTAT KOLKATACENVAT Credit - duty paying documents - denial of credit on the ground that address in the invoices is not mentioned of their Gamharia Unit and in the invoices, the address is mentioned of the Head Office - HELD THAT:- The said issue has been dealt by the adjudicating authority in their own case for the subsequent period, wherein the adjudicating authority has observed Since, all the goods are covered by duty paying documents involved in Show Cause Notice which have been duly received in the premises of the assessee and has been accounted for under respective documents, where utilities manufacture of dutiable goods, hence the error in address mentioned in duty paying document only is technical in nature and therefore condonable. Further, it is an admitted fact that although the invoices were in the name of their Head Office, but the goods have been received in the factory at Gamharia Unit, which is registered with the Central Excise Department and the same has been used by the appellant for manufacture of their final product, which suffered duty. The appellant has correctly taken the cenvat credit on the impugned invoices - there are no merit in the impugned order and the same is set aside - appeal allowed.
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