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TMI Blog2009 (4) TMI 747X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order]. - Modvat credit of Rs. 1,43,162/- stands denied to the appellants on the ground that the invoices, on the basis of which the credit has been availed, were in the name of same appellant other unit i.e. unit No. II and Unit No. III. The demand stands confirmed by invoking extended period of limitation. 2. Shri P.M. Dave, ld. Advocate on behalf of the appellants submits that appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e ground that the invoice was not in the name of the Unit-I whereas for confirmation of demand both the lower authorities have taken a stand that even though the claim by the appellants that the name of the unit was mentioned correctly and ECC number was wrongly mentioned, they have held that the appellants have failed to show that the inputs have not been received in the other units and not utili ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit cannot be availed by Unit No. I; irrespective of the fact that the inputs were received by them. 4. After appreciating the submissions from both the sides, I find that the issue stands no more res integra. In the case of Larsen & Toubro v. Collector of Central Excise, Bhubaneswar [1994 (72) E.L.T. 948 (Tribunal)], it was held that duty paying documents showing address of other unit of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacturer in the final products, denial of credit on procedural ground would not be in accordance with the statute. I accordingly set aside the impugned order and allow the appeal with consequential relief to the appellant. 5. As the appeal has been allowed on merits, the appellant's grievance of the demand being barred by limitation is not being addressed. (Pronounced in the Court on 17-4 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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