2008 (7) TMI 243

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....S.N. Prasad, JDR, for the Respondent. [Order]. - The short question involved in this case is that the appellants have shifted their factory from Pimpri to Chakan in the month of March 1999 and have also intimated the department of this shifting which was duly approved. As per their say, they have informed all their customers that the material should be sent to the new address. However, in the t....

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.... credit also cannot be denied. He referred to the decision of the Tribunal in the case of Cadila Pharmaceuticals Ltd., 2005 (192) E.L.T. 1194 (Tri.-Mumbai) and Zenith Weavers Pvt. Ltd., 2004 (177) E.L.T. 251 (Tri. - Mumbai) wherein under similar circumstances the credit has been allowed. 2. Ld. DR. however, submits that the endorsement in the invoice is mandatory requirement and it cannot be di....