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2018 (5) TMI 867 - AT - Central ExciseCENVAT credit - duty paying invoices - it was alleged that invoices are not in the name of assessee and his name appears only as ‘care of’ - Held that: - M/s. Sepco Electric Power Construction Corporation is job worker who is working at the appellants project site. This fact is also clear from the fact that address of the consignee has been shown as Balco Site. The invoices which already stand allowed by the adjudicating authority also showed the address of Balco Site. As such, the rectification of the invoices by consignee in writing the name of the assessee, cannot be faulted upon - It is well settled law that where the goods have actually been utilized, cenvat credit cannot be denied on technical grounds - appeal allowed - decided in favor of appellant.
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