9911796707
TMI Blog2008 (1) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... T) [Order Per Dr. S. L. Peeran (Oral)]-1. This Revenue appeal arises from Order-in-Appeal No.19/2005 CE dated 31.5.2005 by which the Commissioner (A) on remand from Tribunal has decided the issue in assessee's favour by setting aside the Order-in-Original No.6 (22)/97 dated 22.7.1997. Revenue had denied the cenvat credit on the ground that the dealer who has issued the invoices was not a registered one. However, the Commissioner (A) after detailed examination found that the invoices issued contained the particulars specified in Notification No.15/94-CE (NT) dated 30.03.1994; that the registration of dealers came into force only from 4.7.1994 and even if the impugned invoices were raised prior to that date, the registration can be acce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The moot point raised in the notice is that the supplier upstream was not registered with the Department; and not that the impugned goods suffered duty, was received in the Appellant Unit, accounted for and utilized in the factory of manufacture, which are parameters which are sine qua non for availment of credit. A catena of judicial pronouncements exists dismissing denial of credit on technical reasons other than those listed supra. The ratio of the ruling in the case of Rencal Chemicals (I) Limited [2003 (159) E.L.T. 810 (Tri.-Mumbai)] is squarely applicable to the instant appeal, wherein Hon. Tribunal held: 2. The question for consideration in this appeal is whether invoices issued on 22-4-1999 by unregistered dealers were val ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... denying the impugned credits; when examined against the details narrated in the show cause notice, including the amounts of credit involved, is purely in the context, of addressing the primary contention raised in the notice. On applying the ratio of the ruling extracted above, it is clear that the impugned credits are indeed admissible to the Appellant; and it is held thus, in light of the discussions made supra, and on application of the Tribunal ruling extracted, I have no hesitation in holding that the Appellant succeeds in his contentions and the denial of credit and recovery confirmed in the impugned order is found unsustainable and must be set aside. Since the primary demand [of denial and recovery of credit] is itself found unsusta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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