https://www.taxtmi.com/caselaws?id=256085 Cenvat credit on duty-paid chassis could not be denied merely because the invoices were first issued in the name of another office and later endorsed or reissued in the assessee's favour. The chassis were admittedly received by the assessee for fabrication on job work basis, and the dispute was confined to invoice form rather than duty payment or receipt of goods. Where the duty-paid character of the inputs, their receipt, and their use in manufacture are established, technical defects in invoicing do not justify denial of credit. The assessee's credit claim was therefore sustained. en-us Wed, 26 Feb 2014 00:00:00 +0530 Tue, 03 Feb 2015 06:05:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256085 Cenvat credit on duty-paid chassis could not be denied merely because the invoices were first issued in the name of another office and later endorsed or reissued in the assessee's favour. The chassis were admittedly received by the assessee for fabrication on job work basis, and the dispute was confined to invoice form rather than duty payment or receipt of goods. Where the duty-paid character of the inputs, their receipt, and their use in manufacture are established, technical defects in invoicing do not justify denial of credit. The assessee's credit claim was therefore sustained. Case-Laws Central Excise Wed, 26 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256085