https://www.taxtmi.com/caselaws?id=239156 The Tribunal upheld the Commissioner (Appeals) decision in favor of the respondent regarding the availment of Cenvat Credit on duty paid inputs. Despite invoices showing a different address, the respondent, with multiple units, received and used the inputs correctly. Following precedent, the Tribunal ruled that the supplier's error in mentioning a different unit's address did not invalidate the credit claim. The judge affirmed the respondent's right to credit, emphasizing the importance of substance over form in such matters. The revenue's appeal was dismissed, confirming the respondent's entitlement to the credit. en-us Fri, 12 Jul 2013 00:00:00 +0530 Tue, 05 Nov 2013 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239156 The Tribunal upheld the Commissioner (Appeals) decision in favor of the respondent regarding the availment of Cenvat Credit on duty paid inputs. Despite invoices showing a different address, the respondent, with multiple units, received and used the inputs correctly. Following precedent, the Tribunal ruled that the supplier's error in mentioning a different unit's address did not invalidate the credit claim. The judge affirmed the respondent's right to credit, emphasizing the importance of substance over form in such matters. The revenue's appeal was dismissed, confirming the respondent's entitlement to the credit. Case-Laws Central Excise Fri, 12 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239156