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2019 (7) TMI 1648 - CESTAT KOLKATACENVAT Credit - duty paying documents - contravention of Rule 9 of Cenvat Credit Rules, 2004 - HELD THAT:- The name of Indian Oil Corporation Ltd., Servo Lube Depot is mentioned in the invoice. Further, the appellants had purchased the goods from the registered dealer and there is no dispute that the goods had been purchased by the dealer from M/s. Indian Oil Corporation Ltd. When the goods had been indisputably purchased from M/s. Indian Oil Corporation Ltd. by the registered dealer and having supplied the same to the appellant and the appellant had received the goods in their factory and used them in the manufacture of the final products, the question of denial of Cenvat Credit cannot arise. It is not the case of the Department’s that the invoice is not genuine or the Central Excise Duty has not been paid. Under the circumstances when the goods have suffered duty and the goods have been received by the appellant in their factory from the registered dealer and have not used in the manufacture of the final products, the benefit of Cenvat Credit cannot be denied. Appeal allowed - decided in favor of appellant.
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