TMI Blog2019 (4) TMI 1142X X X X Extracts X X X X X X X X Extracts X X X X ..... . The Cenvat Credit availed by the appellant, should not be denied, merely because there was some typographical error on the part of the manufacturer-supplier in mentioning the registration number on the invoices issued by the manufacturer/supplier - the mistakes were admitted and rectified by the said manufacturer/supplier. Appeal allowed - decided in favor of appellant. - Ex. Appeal No.78775/18 - ORDER NO.FO/75153/2019 - Dated:- 5-2-2019 - SHRI P. K. CHOUDHARY, HON BLE JUDICIAL MEMBER Shri B. N. Chattopadhyay, Consultant for the Appellant (s) Shri A. Roy, Supdt. (A.R.) for the Revenue ORDER Per Shri P. K. Choudhary : This appeal has been filed by the Appellant against the impugned Order-in-Appeal No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is his submission that the Purchase Order was issued by the appellant s manufacturing unit and subsequently correspondences were made with the supplier for rectifying the defect as mentioned above. He further submits that the Orders so placed on M/s Mikron Tooling for supply of the materials, were specifically for steel blanks for manufacture of different types of tools in their factory and these products cannot be purchased by the Dealer Unit since these are not finished goods. He further contended that owing to the mistake in mentioning the registration number in the invoices issued by the manufacturer/supplier, the cenvat credit availed by the appellant, cannot be denied. 4. The ld.D.R. for the Revenue reiterates the discussions a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s also no dispute that the appellant had used such materials in the manufacture of their final products and they cleared such goods from their factory on payment of duty. Under these circumstances, the Cenvat Credit availed by the appellant, should not be denied, merely because there was some typographical error on the part of the manufacturer-supplier in mentioning the registration number on the invoices issued by the manufacturer/supplier. I also find that the mistakes were admitted and rectified by the said manufacturer/supplier. 7. In view of the above discussions, the impugned order is set aside and the appeal filed by the appellant is allowed with consequential relief to the appellant, if any. Dictated and pronounced in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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