2006 (11) TMI 134

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..... nst the order dated 24.8.2005 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi Principal Bench, New Delhi (for short, 'the Tribunal') in Appeal No.E/454/04/NB(S), proposing following substantial question of law:- "Whether a manufacturer can avail credit on inputs on the strength of invoices issued by a dealer from the premises other than for which central excise registr .....

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..... ned counsel for the revenue and perused the findings recorded. 4. Only contention raised is that there was a statutory requirement that invoice should have been issued by the dealer from the premises registered with the department. 5. This contention has no merit and over-looks the clarification by the Board itself in the circular relied upon by the Tribunal, namely, Circular No.441/7/99 dated 2 .....

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