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TMI Blog2015 (2) TMI 427X X X X Extracts X X X X X X X X Extracts X X X X ..... . Mishra, Advocate ORDER Per Ashok Jindal: The appellant have two units unit No. 1 Khandsa Road, Gurgaon and the second unit at Tehsil Patudi Distt. Gurgaon. While the Central Excise registration No. of Khandsa Road unit is AAACT30036 EXM001, the Central Excise registration number of the Patudi unit is AAACT30036 EXM002. Both units manufactured the same product. The dispute in this case is in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e departments objection is that while the invoices had been issued by the service providers to the Khandsa road unit, on the basis of those invoices, the appellant unit at Patudi could not take the Cenvat credit. On this basis, after issue of show cause notice total Cenvat credit demand of Rs. 2,47,453/- was confirmed alongwith interest and penalty of equal amount was imposed by the Assistant Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Cenvat credit of Rs. 1,87,577/- is without any basis, that as regards the Cenvat credit of Rs. 59,876/- on the basis of 8 invoices, the basis of denial is that these invoices had been issued to Khandsa road unit and not to Patudi unit, that in this regard, not only the service providers have issued letters correcting the name of the service recipient as Patudi unit, the Khandsa road unit has als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the mistake is only the Central excise registration which is of the Khandsa road unit. I hold that just for this mistake the denial of Cenvat credit is not correct. 7. As regards Cenvat credit of Rs. 59,876/-, though the invoices on the basis of which this credit had been taken are bear the address of Khandsa road unit, I find that subsequently the service providers had issued letters making corr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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