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TMI Blog2016 (3) TMI 1251X X X X Extracts X X X X X X X X Extracts X X X X ..... e issue is no more res-integra, and has been decided in the case of Bharat Sanchar Nigam Ltd. Erode Versus Commissioner of Central Excise, Salem [2013 (12) TMI 742 - CESTAT CHENNAI], where it was held that considering the commercial practice which was necessary for efficient procuring the equipment in question, this procedural lapse cannot be considered as a reason to deny Cenvat credit involved. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 76 of the Finance Act, 1994 and another penalty was also imposed under Rule 15 (4) of the Cenvat Credit Rules, 2004 read with Section 78 of the Finance Act, 1994. 2. The brief fact is that the appellant, M/s B.S.N.L., had taken Cenvat Credit on the basis of Advice of Transfer Debit issued by the Central Telephone Store Department of the appellant, supported by Xerox copies of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In such circumstances, considering the commercial practice which was necessary for efficient procuring the equipment in question, this procedural lapse cannot be considered as a reason to deny Cenvat credit involved. Therefore, following the precedent decisions of the Tribunal I allow Cenvat credit and consequently there is no question of imposing any penalty. Therefore the appeal filed by the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /s B. S. N. L. Vs. CCE : 2014 (34) STR 378 (Tri.-Chennai) (cited supra). I further direct the appellant to appear before the adjudicating authority within a period of 60 days from the date of receipt of a copy of this order along with supporting in their favour and seek opportunity of hearing. 6. Thus, the appeal is allowed by way of remand. (Dictated and pronounced in the open Court) - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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