2015 (2) TMI 427

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....R For the Respondent : Shri R. K. Mishra, Advocate ORDER Per Ashok Jindal: The appellant have two units unit No. 1 Khandsa Road, Gurgaon and the second unit at Tehsil Patudi Distt. Gurgaon. While the Central Excise registration No. of Khandsa Road unit is AAACT30036 EXM001, the Central Excise registration number of the Patudi unit is AAACT30036 EXM002. Both units manufactured the same ....

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....number of invoices involved is eight. The departments objection is that while the invoices had been issued by the service providers to the Khandsa road unit, on the basis of those invoices, the appellant unit at Patudi could not take the Cenvat credit. On this basis, after issue of show cause notice total Cenvat credit demand of Rs. 2,47,453/- was confirmed alongwith interest and penalty of equal ....

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....ndsa unit, that in view of this the denial of Cenvat credit of Rs. 1,87,577/- is without any basis, that as regards the Cenvat credit of Rs. 59,876/- on the basis of 8 invoices, the basis of denial is that these invoices had been issued to Khandsa road unit and not to Patudi unit, that in this regard, not only the service providers have issued letters correcting the name of the service recipient a....

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.... appellant and address is correctly mentioned and the mistake is only the Central excise registration which is of the Khandsa road unit. I hold that just for this mistake the denial of Cenvat credit is not correct. 7. As regards Cenvat credit of Rs. 59,876/-, though the invoices on the basis of which this credit had been taken are bear the address of Khandsa road unit, I find that subsequently ....