TMI Blog2018 (5) TMI 867X X X X Extracts X X X X X X X X Extracts X X X X ..... s also clear from the fact that address of the consignee has been shown as Balco Site. The invoices which already stand allowed by the adjudicating authority also showed the address of Balco Site. As such, the rectification of the invoices by consignee in writing the name of the assessee, cannot be faulted upon - It is well settled law that where the goods have actually been utilized, cenvat credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2. The dispute was raised by the Revenue in respect of credit so availed by the appellant on the basis of challan raised by the input supplier on the ground that invoices are not in the name of assessee and his name appears only as care of . Inasmuch as the invoices were in the name of job worker, Revenue sought to deny the benefit of cenvat credit to the present appellant. 3. On adjudica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he invoices which show the Customers as Seepko Balco Site, Korba, Chattisgarh. In the column of name of consignee it is shown as Sepco Electric Power Construction Corporation, c/o Balco Site, Project Korba, Chhattisgarh. Thereafter there is introduction of appellant s name by hand which is being objected by the Revenue. As informed by learned advocate, M/s. Sepco Electric Power Construction Corpo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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