https://www.taxtmi.com/caselaws?id=336565 The Tribunal allowed the appeals, granting the appellant consequential benefits, as it found the appellant entitled to Cenvat credit on inputs addressed to the head office instead of the factory, considering there was no dispute over receipt of the input and the head office was not a separate manufacturing unit. The Commissioner (Appeals) had dismissed the appellant's appeal due to lack of evidence of delivery to the factory, but the Tribunal overturned this decision and upheld the appellant's right to the credit. en-us Wed, 17 Aug 2016 00:00:00 +0530 Thu, 16 Nov 2017 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336565 The Tribunal allowed the appeals, granting the appellant consequential benefits, as it found the appellant entitled to Cenvat credit on inputs addressed to the head office instead of the factory, considering there was no dispute over receipt of the input and the head office was not a separate manufacturing unit. The Commissioner (Appeals) had dismissed the appellant's appeal due to lack of evidence of delivery to the factory, but the Tribunal overturned this decision and upheld the appellant's right to the credit. Case-Laws Central Excise Wed, 17 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336565