https://www.taxtmi.com/caselaws?id=264312 The Tribunal upheld the appellant's right to Cenvat credit, allowing credit on invoices with different consignee and buyer names. It clarified that invoices issued by the manufacturer with the appellant as consignee sufficed for credit eligibility, rejecting the need for separate dealer invoices. The Tribunal emphasized that payment to intermediary dealers validated transactions, supporting credit eligibility, and dismissed the Revenue's argument that direct payment to manufacturer suppliers was necessary. The Tribunal set aside the Revenue's decision and granted the appellant's Cenvat credit claim. en-us Fri, 15 May 2015 00:00:00 +0530 Tue, 22 Sep 2015 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264312 The Tribunal upheld the appellant's right to Cenvat credit, allowing credit on invoices with different consignee and buyer names. It clarified that invoices issued by the manufacturer with the appellant as consignee sufficed for credit eligibility, rejecting the need for separate dealer invoices. The Tribunal emphasized that payment to intermediary dealers validated transactions, supporting credit eligibility, and dismissed the Revenue's argument that direct payment to manufacturer suppliers was necessary. The Tribunal set aside the Revenue's decision and granted the appellant's Cenvat credit claim. Case-Laws Central Excise Fri, 15 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264312