2015 (11) TMI 507

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..... Per Ashok Jindal: The Revenue is in appeal against the impugned order where the Ld. Commissioner (A) after examining the records allowed the Cenvat Credit to the respondent. 2. The facts of the case are that M/s. Jewel Overseas Pvt. Ltd. (M/s. JOPL), the supplier of inputs to the appellant applied for Central Excise Registered Dealer on 12.08.2010 electronically through ACEC system and Central .....

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..... deny Cenvat Credit on the strength of the invoices issued by M/s. JOPL during the impugned period. The matter was adjudicated. Adjudicating authority denied the Cenvat Credit. Consequently, duty was demanded along with interest and penalty was also imposed. On appeal before the Ld. Commissioner (A) held that at the time of supply of goods M/s. JOPL was registered dealer. Therefore, respondent is e .....

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..... t Credit. At this stage she further submits that the requirement of submitting documents have not been met and the registration has been declared invalid ab initio. It is not a simplicitor case of not having registration but of having applied for it and not met the conditions and therefore, it was declared invalid subsequently ab initio. 4. On the other hand, Ld. Consultant of the respondent subm .....

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..... with the provisions and formalities and their registration was revoked on 21.09.2010. It is also a fact on record that during this period M/s. JOPL supplied goods to the respondent on the strength of Cenvitable invoices. It is also not in dispute that the respondent have received the goods against the invoices issued by M/s. JOPL. The only dispute in this matter is that as on 21.09.2010 the regist .....

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..... it Rules, 2004. In these circumstances, I hold that respondent has taken the Cenvat Credit correctly on the invoices issued by M/s. JOPL during the intervening period. 8. With these terms, I do not find any infirmity with the impugned order. Same is upheld. Appeal filed by the Revenue deserves no merits. Hence dismissed.  (Dictated and pronounced in the open court)
Case laws, Decisions, .....

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