2013 (5) TMI 542

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.... This appeal is directed against Order-in-Appeal No.SA/122/ VAPI/ 2011, dt.24.08.2011. 2. Heard both sides and perused the records. 3. The issue involved in this case is that the appellant has been denied a CENVAT Credit of Rs.19,549/- for the period 02.01.05 to 02.04.05 on the ground that the invoices on which the CENVAT Credit was availed by the appellant were issued in the name of Head....