2014 (7) TMI 539

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....er (AR) PER : B S V Murthy CENVAT credit of Rs. 54,18,114/- has been disallowed for the reasons as detailed below.   (a) Invoices not addressed to corporate office but addressed to Bal Pharma Ltd., Bangalore. Rs.13,71,809/- (b) Invoices addressed to No.21/22, Bommasandra Indl. Area, Hosur Road, Bangalore Rs.24,90,861/- (c) Invoices addressed to other units of Bal....

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....eriod. 3. After hearing both sides for some time, we found that this is a case where the benefit of Rule 9(2) of CENVAT Credit Rules, was to be considered. In fact, the appellants had requested for this benefit. However, we find that this request has not at all been considered and ignored and has not been discussed also. In our opinion, the Commissioner should have considered the invoices/docum....