2008 (5) TMI 509

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..... r per : T.K. Jayaraman, Member (T)]. - This appeal has been filed against the Order-in-Appeal No. 94/97 (H) CE dated 25-9-97, passed by the Commissioner of Customs & Central Excise (Appeals), Hyderabad. 2. Ms. Mona, learned Advocate appeared on behalf of the appellants and Shri Raja Dass, learned SDR for the Revenue. 3. We heard both the sides. The issue involved in this appeal is th .....

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..... en on the basis of the invoices issued by the dealers who were not registered. The learned Advocate brought to our notice a large number of case laws which have dealt with the issue. She relied on the Tribunal decision rendered in the case of Swadeshi Koreatex v. Commissioner of Central Excise, Jalandhar [2007 (214) E.L.T. 63 (Tri.-Del.)] wherein it has been held that credit taken on the basis of .....

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..... rement being merely a procedural one. In support of this contention, she relied on the Tribunal decision rendered in the case of Bengal Safety Industries v. Collector of Central Excise, Calcutta-1 [1997 (92) E.L.T. 81 (Tribunal)]. Further, our attention was invited to the decision of the High Court of Gujarat in the case of Vimal Enterprise [2006 (195) E.L.T. 267 (Guj.)] wherein it has been held t .....

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