2011 (3) TMI 1228

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..... by him prior to 09/07/2004. It is not clear in this case whether such goods, duty was paid on the goods invoiced to appellant, on which credit was availed were in fact received by the trader prior to 09/07/2004. If the trader issues an invoice of 18/08/2004; it has to be presumed that the Excise registration certificate issued to him was valid. If that be so, the issue needs to be considered .....

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..... t the appeal can be disposed off at this juncture. In view of this, we allow the stay application for waiver of pre-deposit and taken up the appeal itself for disposal. 3. Heard both sides and perused the records. 4. The issue involved in this case is regarding the wrong availment of Cenvat Credit by the appellant on invoice issued by the Shree Laxmi Textiles, S.P. Cotton Mills and M/s.Hi .....

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..... seen from the above reproduced portion of the Board Circular that the trader can discharge the duty liability on the goods, which were received by him prior to 09/07/2004. It is not clear in this case whether such goods, duty was paid on the goods invoiced to appellant, on which credit was availed were in fact received by the trader prior to 09/07/2004. If the trader issues an invoice of 18/ .....

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