RULE 3 OF CENVAT CREDIT RULES 2004

Rule 3 of Cenvat Credit Rules, 2004 - Merely because corporate office address was given in invoice, it could not be made reason to deny credit otherwise available to assessee. It is also upheld by CESTAT, NEW DELHI BENCH in case of Krishna Maruti Ltd., V. Commissioner of Central Excise, Delhi-III
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