TMI Blog2017 (9) TMI 908X X X X Extracts X X X X X X X X Extracts X X X X ..... be rejected on these grounds itself. Whether the appellant is entitled to CENVAT credit? - Held that: - mere name of the supplier/ manufacturer mentioned wrongly by the registered dealer against which invoices were issued, Cenvat credit cannot be denied, where the appellant has received the goods and paid duty thereon - appellant entitled to CENVAT credit. CENVAT credit - insurance claim - Held that: - The insurance company never reimbursed the duty or tax payable on those goods. It is a fact on record that no duty part has been reimbursed by the insurance company - the Cenvat credit on the goods lost in fire is not required to be reversed by the appellant. Refund allowed - appeal allowed - decided in favor of appellant. - Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cenvat credit ; (b) capital goods lost in fire and they have claimed insurance claim, and insurance company has paid the amount, the Cenvat credit is required to be reversed ; and (c) the invoices were issued in the name of the head office and the appellant has taken Cenvat credit whereas there are two units of the appellant and, therefore, they are not entitled to Cenvat credit for the invoices issued in the name of head office. 5. It is his contention of the learned Counsel that supplier has issued a certificate certifying the incorrect name of manufacturer/supplier was mentioned inadvertently by the registered dealer. The insurance company has not had reimbursed the amount to Central excise duty paid on the capital goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has supplied the goods to the registered dealer and to that effect a certificate has been issued. In that circumstances mere name of the supplier/ manufacturer mentioned wrongly by the registered dealer against which invoices were issued, Cenvat credit cannot be denied, where the appellant has received the goods and paid duty thereon. Therefore, I hold that on that ground appellant is entitled to avail Cenvat credit. 11. With regard to the insurance claim, it is a fact on record that insurance company reimbursed the value of the capital goods lost in fire. The insurance company never reimbursed the duty or tax payable on those goods. It is a fact on record that no duty part has been reimbursed by the insurance company. In that circumstan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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