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TMI Blog2008 (11) TMI 225X X X X Extracts X X X X X X X X Extracts X X X X ..... period, M/s. IOCL, Tondiarpet was not a registered dealer. To that extent, the invoice issued is strictly not a document on which Cenvat credit could have been taken. Therefore, Revenue proceeded against the Respondents for recovery of the Cenvat credit taken – held that - there is no dispute with regard to the duty paid nature of the goods. Moreover, M/s. IOCL is a very huge Public Sector Underta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the invoices issued by M/s. Indian Oil Corporation Ltd., Tondiarpet. During the relevant period, M/s. IOCL, Tondiarpet was not a registered dealer. To that extent, the invoice issued is strictly not a document on which Cenvat credit could have been taken. Therefore, Revenue proceeded against the Respondents for recovery of the Cenvat credit taken. The Original Authority confirmed the demand ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. v. Commissioner -2000 (116) E.L.T. 364 (Tri.-LB.). 4.2 The learned Departmental Representative reiterated the Grounds of appeal of the Revenue. 4.3 On the other hand, the learned Consultant stated that the Balmer Lawrie decision (supra) has been overruled by the Hon'ble High Court of Gujarat in the case of Vimal Enterprise v. UOI - 2006 (195) E.L.T. 267 (Guj.). My attention was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled to get himself registered upto 31-12-1994 cannot be legally treated as a valid document is not supported by a plain reading of the Circular accompanied by various Notifications. In fact, the Larger Bench of the Tribunal has failed to assign any reason for drawing any such inference except for stating the object with which the amendment has been brought about. The said decision therefore canno ..... X X X X Extracts X X X X X X X X Extracts X X X X
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