TMI Blog2008 (3) TMI 418X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee. The adjudicating authority denied credit on the ground that the invoices did not bear the assessee’s name. The Commissioner (Appeals) set aside the adjudication order. Held that- there was no dispute that inputs/capital goods had suffered duty and were used in the manufacture of final products. In any event, brand name of the assessee with its address instead of company’s name in the invoice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 's name. The Commissioner (Appeals) set aside the adjudication order. 3. Learned Advocate on behalf of the Respondent placed the copy of invoice. It is seen that the invoices were issued with full address of the Respondent. It is contended by the ld. DR that the mere mention of brand name known in the Trade Parlance does not make them eligible for having taken credit. 4. I find that there is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he inputs/capital goods have suffered duty and were used in the manufacture of final products. In any event, brand name of the Respondent with their address instead of Company's name in the invoices establishes ownership of the goods. So, the Commissioner (Appeals) rightly allowed the credit. Accordingly, I do not find any reason to interfere the order of the Commissioner (Appeals). The appeal fil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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