2013 (11) TMI 333

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....ved with the order passed by Commissioner (Appeals), revenue has filed the present appeal. I have heard Shri A.K. Jain, learned AR appearing for the revenue and Shri Vikrant Kackria appearing for the respondent. 2. The dispute in the present appeal relates to availment of Cenvat Credit of duty paid on the inputs, based upon the invoices which were issued in the respondent name but address of thei....

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....e invoices by the another, unit the same was duty endorsed to the correct unit of the Respondent. I further note that there is no dispute about duty paid character of the inputs, their receipt by the respondent and utilization in the manufacture of the final product, which were cleared on payment of duty. Tribunal in the case of Plastic products Engg. Co. Vs, CCE, Ahmedabad reported in [2009(248) ....