2009 (6) TMI 920

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..... requirement in Rule 9 of the CENVAT Credit Rules 2004 that the importer per se is required to be registered with the excise authorities and it is only an importer issuing an invoice from his depot or from the premises of the consignment agent of the said importer who is required to be registered in terms of Rule 9(1)(iii) - the assessees are entitled to credit as the invoices issued by the import .....

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..... l KL/401. The Bill of Entry bears a noting that the capital goods covered under this Bill of Entry has been entirely transferred to Meenakshi Match Industries, Allampatti . The sales invoice does not indicate that the machine had discharged the liability to duty of customs. The submission of the assessees that the endorsed Bill of Entry read with sales invoice would clearly establish that the goo .....

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..... bes the goods as used match making machine while the sales invoice does not describe match making machine as used one, is not tenable for the reason that the authorities below have clearly accepted that used match making machine imported by Arunshankar Match Industries was sold to the assessees. 3. In the light of the above discussion, I hold that the assessees are entitled to credit as the invo .....

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