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2019 (7) TMI 763 - AT - Central ExciseCENVAT Credit - denial of credit on the grounds that address of the appellant mentioned in the input invoices was not that of factory of manufacturing to qualify as valid duty paying documents and that payment of value of service and Service Tax was paid by the CHA sub-contractor and not by CHA itself - period April, 2014 to March, 2015 - HELD THAT:- In view of the decision of this Tribunal reported in OM TEXTILES VERSUS COMMISSIONER OF CENTRAL EXCISE, NEW DELHI [2006 (1) TMI 385 - CESTAT, NEW DELHI], the invoices showing wrong address, if subsequently corrected, are eligible documents for availment of credit which precedent is followed till date as found from the decision in BHALLA TECHTRAN INDUSTRIES LTD. VERSUS CCE, NOIDA [2015 (7) TMI 1175 - CESTAT NEW DELHI] credits on the basis of those decisions can’t be held to be inadmissible. Appeal allowed - decided in favor of appellant.
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