TMI Blog2010 (12) TMI 1019X X X X Extracts X X X X X X X X Extracts X X X X ..... as in the instant case the receipt of the inputs has not been disputed, neither the duty paid nature of the same, hence the assessee is entitled to take the credit on the inputs procured by them against the Cenvatable invoice. respondent is entitled to take input credit on the inputs procured by them on the strength of Cenvatable invoice/Bill of Entry against which they have received the goods in their factory, appeal filed by the Revenue is rejected. - E/1416/2009-MUM - A/49/2011-WZB/C-IV/SMB, - Dated:- 9-12-2010 - Shri Ashok Jindal, J. Shri N.A. Sayyad, JDR, for the Appellant. Shri A.V. Naik, Advocate, for the Respondent. [Order]. Revenue is in appeal against the impugned order wherein the respondent was alleged to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir supplier in India as well as outside India and the said inputs have come to the factory of the respondent after the respondent took over the factory of the M/s. Otis Elevator Co. (I) Ltd. To support his contention he relied on the decision of the Tribunal in the case of CCE v. Manpasand Textile Processors Pvt. Ltd. vide Order No. A/1966-1968/WZB/2006/SMB dated 15-11-2006. 4. Heard and considered the submissions. 5. After hearing both the sides I find that the issue in this case is that after taking over the unit of M/s. Otis Elevator Co. (I) Ltd. by the respondent, certain inputs were procured by the respondent against the Cenvatable invoice/Bill of Entry bearing the name of M/s. Otis Elevator Co. (I) Ltd. from whom they have taken ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or not. As in the case of Manpasand Textile Processors Pvt. Ltd. (supra) this Tribunal has categorically held that omission on the part of the consignor not showing consignee s name and address cannot result in denial of substantive concession to the assessee inasmuch as in the instant case the receipt of the inputs has not been disputed, neither the duty paid nature of the same, hence the assessee is entitled to take the credit on the inputs procured by them against the Cenvatable invoice. Following the same ratio, I hold that the respondent is entitled to take input credit on the inputs procured by them on the strength of Cenvatable invoice/Bill of Entry against which they have received the goods in their factory. Hence I do not find any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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