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2010 (5) TMI 454 - CESTAT, NEW DELHICenvat credit – Duty paying documents – Invoice not in name of assessee - Department has failed to prove that the material was not received in the premises of the respondent as claimed by them - credit cannot be denied merely on the ground that the name of the consignee not shown in the invoice - It was not disputed that the goods were not received in the appellant factory and has not been utilized in putting put up the plant for manufacture of excisable goods by the appellant factory - Cenvat credit cannot be denied
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