Denial of Cenvat Credit merely due to incorrect address on invoice not justified: Delhi HC

National Engineering Industries Limited Vs Commissioner of CGST & Central Excise (Delhi High Court)

Delhi High Court held that denial of Cenvat Credit merely because invoice contained incorrect address unjustified as invoice contained all the requisite particulars as required under proviso to Rule 9(2) of the Cenvat Credit Rules, 2004.

Facts-

The appellant M/s. National Engineering Industries Ltd., Jaipur, is engaged in the manufacture of Bearing, Bearing Components, Machines and was also holding service tax registration for providing the services

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