2017 (9) TMI 908

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.... Authorized Representative (DR) for the Respondent ORDER Per. Ashok Jindal The appellant is in appeal against the impugned order wherein the refund claim has been rejected by the authorities below. 2. The brief facts of the case are that during the course of audit in August 2013 for the year 2012-2013, it was pointed out that on certain input/input services the appellant is not entitle....

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..../manufacturer was mentioned wrongly by the registered dealer against whose invoices they availed Cenvat credit ; (b) capital goods lost in fire and they have claimed insurance claim, and insurance company has paid the amount, the Cenvat credit is required to be reversed ; and (c) the invoices were issued in the name of the head office and the appellant has taken Cenvat credit whereas there a....

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....itted fact that in this case during the course of audit certain, Cenvat credit was sought to be denied to the appellant on the following grounds :- (a) the name of manufacturer/supplier is not correct ; (b) the insurance company has reimbursed the insurance claim and (c) in respect of invoices issued in the name of head office, full credit has been taken by the appellant at Ghaziabad unit....

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.... certificate has been issued. In that circumstances mere name of the supplier/ manufacturer mentioned wrongly by the registered dealer against which invoices were issued, Cenvat credit cannot be denied, where the appellant has received the goods and paid duty thereon. Therefore, I hold that on that ground appellant is entitled to avail Cenvat credit. 11. With regard to the insurance claim, it i....