TMI Blog2009 (7) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... ting that the credit taken on invoices in the name of the head office and subsequently endorsed by the head office as correct. I also agree with the submissions of the appellants’ that the appellants being the only manufacturing unit, the head office could not fall in the category of input service distributor. Accordingly I set aside the impugned order to the extent of demand of duty on credit ava ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppreciation I reproduce the relevant para of the impugned order of Commissioner (Appeals) : "In respect of invoices issued in the name of head office, I find that the Board in para 4 of the Circular No. 211/45/96-CX., dt. 14-5-96 has decided that credit should not be denied where the invoice is in the name of the Registered office/head office provided that the same is endorsed by the Registered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of demand of duty on credit availed on invoices issued in the name of head office along with interest and the equivalent penalty." 3. The Revenue in their grounds has raised only technical grounds that the documents were not in the name of the assessee's factory situated at Silvassa but the same were issued in the name of the head office of the assessee situated at Mumbai. However, I find that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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