2012 (10) TMI 36

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..... ectly purchased from the manufacturer through M/s. S.S.S. Products, the substantive right to credit cannot be denied for contravention of M/s. S.S.S. Products in not getting themselves registered, particularly when the violation cannot be attributed to the assessees who have no control over the dealer - substantive right cannot be denied in such a situation - assessees are eligible to credit - E .....

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..... s the document on the strength of which credit was availed was only a commercial bill of M/s. S.S.S. Products and was not a valid duty paying document for the purpose of availing credit of excise duty, in terms of Rule 7(1) of the erstwhile Central Excise Rules, 2002. Show-cause notice proposing disallowing of the credit, together with interest and proposing penal action, was therefore issued to t .....

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..... ng themselves registered, particularly when the violation cannot be attributed to the assessees who have no control over the dealer substantive right cannot be denied in such a situation, in the light of the Tribunal s order in Eveready Industries India Ltd. v. Commissioner of Central Excise, Hyderabad [1997 (89) E.L.T. 180 (Tribunal)], Ashok Leyland Ltd. v Commissioner of Central Excise, Chenn .....

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