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2023 (6) TMI 537 - AT - Central ExciseDenial of CENVAT Credit - denial on the premises that the appellant is not entitled to take the cenvat credit on the invoices issued by the second stage dealer, where the appellant is not a buyer and is only a consignor - HELD THAT:- The present issue is squarely covered by the decision of the Tribunal in the case of M/S. S.S. ENGINEERING WORKS VERSUS COMMR. OF CGST & CX, KOLKATA SOUTH COMMISSIONERATE [2023 (3) TMI 1370 - CESTAT KOLKATA], wherein this Tribunal has observed that just because the invoices issued by M/s. SC Enviro Agro India Pvt. Ltd. mention M/s. Sumitomo Chemicals India Pvt. Ltd. as the customer, while at the same time mentioning the appellant as the consignee, will not become invalid document for taking Cenvat credit, we therefore, hold that the impugned order is not sustainable. The CENVAT Credit allowed to the appellant - there are no merit in the impugned order and the same is set aside.
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