2007 (11) TMI 61 - AT - Central Excise

Appellant has not produced any evidence that the dealer on whose invoice they were seeking to take credit were registered Credit taken on basis of documents issued by such dealer is not justified Credit denied.

Summary

Issues:
Appeal against disallowance of credit based on dealer registration status.

Analysis:
The appellant, a manufacturer of excisable goods, received inputs from dealers during a specific period and claimed duty credit based on dealer-issued invoices. The original authority disallowed credit for invoices from unregistered dealers, citing a circular's requirement for dealer registration by a certain date. The Commissioner (Appeals) upheld this decision. The appellant argued that non-registration was a technical omission and relied on legal precedents supporting their case. The Departmental Representative (DR) supported the Commissioner's findings, emphasizing the lack of evidence regarding dealer registration. The Tribunal considered Rule 57H of the Central Excise Rules, which allowed certain documents for Modvat credit until a specified date. The Tribunal referenced a High Court judgment emphasizing the eligibility of documents issued by unregistered dealers before a specific date. However, the Tribunal noted that the High Court ruling dealt with delayed registration, while the present case involved no registration proof. As no evidence of dealer registration was provided, the Tribunal rejected the appeal, affirming the Commissioner's decision.