1997 (10) TMI 190 - AT - Central Excise

Summary

The appeal was about the eligibility for credit based on an invoice from SAIL. The invoice did not have the complete address of the appellants, who had two units in Foundry Nagar, Agra. However, the inputs were received and used in manufacturing final products without double availing credit. The Tribunal ruled that incomplete address alone cannot be a reason to deny credit and allowed the appeal.