https://www.taxtmi.com/caselaws?id=241682 The Tribunal found in favor of the appellant, granting a waiver of pre-deposit of confirmed duty and penalty under Rule 15(2) of Cenvat Credit Rules, 2004. The appellant successfully demonstrated that despite the bill of entry being in the name of the Head Office, the goods were received at their factory premises, justifying the availment of Cenvat credit. The Tribunal held that the non-mentioning of the appellant's name in the bill of entry was a curable defect, as the actual receipt of the consignment was not in dispute. Consequently, the recovery was stayed pending the appeal's disposal. en-us Tue, 23 Apr 2013 00:00:00 +0530 Mon, 30 Dec 2013 08:57:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241682 The Tribunal found in favor of the appellant, granting a waiver of pre-deposit of confirmed duty and penalty under Rule 15(2) of Cenvat Credit Rules, 2004. The appellant successfully demonstrated that despite the bill of entry being in the name of the Head Office, the goods were received at their factory premises, justifying the availment of Cenvat credit. The Tribunal held that the non-mentioning of the appellant's name in the bill of entry was a curable defect, as the actual receipt of the consignment was not in dispute. Consequently, the recovery was stayed pending the appeal's disposal. Case-Laws Central Excise Tue, 23 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241682