TMI Blog2010 (5) TMI 454X X X X Extracts X X X X X X X X Extracts X X X X ..... the consignee not shown in the invoice - It was not disputed that the goods were not received in the appellant factory and has not been utilized in putting put up the plant for manufacture of excisable goods by the appellant factory - Cenvat credit cannot be denied - E/644/2008-(SM)(BR) - 567/2010-SM(BR)(PB) - Dated:- 10-5-2010 - Shri Ashok Jindal, Member (J) REPRESENTED BY : Shri S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore the Commissioner (Appeals) who allowed the appeal by setting aside the order in original. Aggrieved from the same, the Revenue has filed appeal before me. 2A. The learned DR submitted that the name of the appellant was not on the body of the invoice and as per the provisions of Rule 11(2) of Central Excise Rules which requires the name of the consignee may be mentioned on the body of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit on these invoices. He placed reliance on Swill Ltd. v. CCE, Surat-II reported in 2008 (232) E.L.T. 802 wherein this Tribunal has held as under :- "In this case, the disputed bills have come in the names of the contractors but most of these bills indicated that the goods were on account of the appellant-company and some of the bills indicated that the supplies were meant for the contractors ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . As the invoice clearly show that the goods have been supplied on account of respondent to M/s. Standard Surfactants Ltd. and the said company has certified that they have not received the consignment, the claim of the respondents regarding the receipt of material and their use in their factory has to be accepted based on the documentary evidence produced by them. The Department has failed to pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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