2007 (6) TMI 189

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....appeal has been filed against the OIA No. 129/2006-CE. dated 27-4-2006 passed by the Commissioner of Central Excise (Appeals), Mangalore. 2. The appellants have two factories-one at Mangalore and the other at Boisar, Maharashtra. They had placed order for certain goods to their dealer. However, when the goods were despatched, by mistake, the Central Excise invoice mentions the address of the appe....

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....s that the lower authority has stated that while the goods were despatched on 13-5-2002, the appellants had taken credit on the same day which could not have been possible. The learned Advocate pointed out that they had taken credit only on 15-5-2002 and not on 13-5-2002 as held by the lower authority. He also cited a number of decisions which are given below to hold that when the invoice is addre....