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2012 (11) TMI 731 - AT - Central ExciseCenvat credit on capital goods - duty paying documents - denial as invoices do not bear the pre-printed sl. Nos. and goods was received at the manufacturing unit at Bhopal rather than Head Office - Held that:- The goods covered under the invoices and the bills of entry were actually received at the appellant's factory at Bhopal and those goods were used for manufacture of capsule making machine. It is also undisputed that excise duty/ additional custom duty was paid on those goods which are subject matter of the invoices and bills of entry. As decided in CCE, Ahmedabad vs. Satyen Dyes [2001 (11) TMI 102 - CEGAT, NEW DELHI] when the sl. no. on the invoices have been stamped by the franking machine or typed by typewriter it is sufficient compliance of the statutory requirement of Rule 52A(6) of the Central Excise Rule and such invoices are valid document for modvat credit. When invoices clearly mentioned appellant factory Bhopal as the consignee that there is no justification for denial of modvat credit in relation to those goods. As decided in Gujarat Heavy Chemicals Ltd. vs. CCE, Rajkot [2005 (6) TMI 177 - CESTAT, MUMBAI] that when bills of entry show the address of the head office while the goods sent to the factory of the assessee, cenvat credit would be admissible. Thus Cenvat credit demand, interest and penalty is set aside - in favour of assessee.
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