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2015 (11) TMI 1242 - AT - Central ExciseDenial of CENVAT credit - Endorsement of Invoices - Invoices of “Furnace Oil” issued by three different suppliers, on the ground that the invoices are not permitted to be endorsed and CENVAT credit is not admissible on such endorsed invoices - Held that:- Input i.e. Furnace Oil’ was supplied to the unit of M/s Vipras Corporation Ltd. which was taken over by the appellant and they were carrying out manufacturing activity when received the input along with invoices which were raised in favour of M/s Vipras Corporation Ltd. The input supplied was received by the appellant and used in their manufacture. From the Books of Account of the appellant, it is found that all the 19 invoices in question were against purchase of ‘Furnace Oil’ in appellant’s Books of Account. It is also not in dispute that the amount of all 19 invoices paid only by the appellant to the supplier. From these facts, it is clear that the buyer of the goods is the appellant and for this reason M/s Vipras Corporation Ltd. endorsed the invoices in favour of the appellant, it is also fact that M/s Vipras Corporation Ltd. is sister concern of the appellant. - invoice was endorsed by the sister concern of the appellant and the premises of which the goods were consigned is under the possession of the appellant - appellant is entitled to CENVAT credit - Decided in favour of assessee.
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