2017 (6) TMI 623

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....gned order denying the cenvat credit on account of the address of the appellant is not mentioned in the invoices against which cenvat credit has been availed. 2.   The brief facts of the case are that initially the appellant was having their unit at Khandsa, Gurgaon which were shifted to, Manesar, Gurgaon, in the month of July-August, 2007 and, thereafter, they received inputs from thei....

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....ight of the decisions of this Tribunal in the case of M/s Chemplast Sanmar Ltd. reported in 2007 (208) ELT 208 (Tri. Chennai). He further submits that it is not in dispute that the appellant has not received the goods and the same has not been utilised for final goods, the cenvat credit cannot be denied. 4.   On the other hand, the ld. AR relying on the decision of this Tribunal in the ....