9911796707
TMI Blog2008 (11) TMI 225X X X X Extracts X X X X X X X X Extracts X X X X ..... nue has filed this appeal against the Order-in-Appeal No. 77/2008 dated 28-4-2008 passed by the Commissioner of Central Excise (Appeals-I), Bangalore. 2. Ms. Sudha Koka, the learned SDR, appeared on behalf of the Revenue and Mr. K.S. Ramesh, the learned Consultant for the respondent. 3. I heard both sides. 4. The respondents purchased Furnace Oil and took Cenvat credit on the basis of the invoi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 4.1 Revenue is highly aggrieved over the impugned order on the ground that no credit can be taken on unreliable documents. As M/s. IOCL, Tondiarpet got registration only w.e.f. February, 2005, the invoices issued by them prior to that period would not be entitled for Cenvat credit. They strongly relied on the decision of the Larger Bench in the case of Balmer Lawrie and Co. Ltd. v. Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ency in the trade and to avoid misuse". Even while accepting the aforestated objective, as already stated hereinbefore, if the identity of supplier and the genuineness of the transaction is established there is no reason why the assessee should be denied what is legitimately due to it. The inference drawn by the Tribunal that the invoice issued by a dealer who had failed to get himself registered ..... X X X X Extracts X X X X X X X X Extracts X X X X
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