2008 (9) TMI 807

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.... Sastry, Advocate, for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  This Revenue's appeal arises from the Order-in-Appeal No. 10/2006 dated 29-5-2006 by which the Commissioner (Appeals) has accepted the assessee's plea for granting Cenvat credit and confirmed the Order-in-Original, passed by the Assistant Commissioner. We have noticed that both the authorities have decided ....

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.... in an identical situation, the Cenvat credit was extended to the assessee. The Revenue's grievance is that the invoice does not cover the assessee's name and hence, the Cenvat credit is required to be denied. 2. The learned SDR prays for reversal of the order while the learned Counsel submits that there was no irregular availment of the Cenvat credit and prays for dismissal of the Revenue....