RULE 9 OF CENVAT CREDIT RULES, 2004 : CENVAT CREDIT – DOCUMENTS AND ACCOUNTS:

Assessee took CENVAT credit on inputs on the basis of invoices. The Revenue denied the said credit on the grounds that invoices submitted by assessee were all endorsed invoices but while endorsing, consignee name was not mentioned in invoices. The Tribunal held that since name of consignee is not one of the essential requirements specified in proviso to rule 9(2), it is necessary to examine whether other conditions for allowing CENVAT credit had been fulfilled or not. 

Century Dyeing & Printing Mills V. Commissioner of Central Excise, Surat – CESTAT, AHMEDABAD BENCH