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2014 (10) TMI 512 - AT - Central ExciseDenial of CENVAT credit - Credit stand denied on the ground that the said registered dealer was not found available at the premises disclosed in his registration and his registration was cancelled with retrospective effect - Held that:- Appellant availed credit on the basis of invoices issued by the registered dealer who were carrying all the requisite particulars along with his registration number. The said invoices so received by the appellant duly stand entered by them in their RG 23A Part I register and shown to have been used in the manufacture of final product cleared on payment of duty. Apart from the general statement of the dealer of the manufacturer, there is no evidence on record to show that inputs were not actually received by the appellant or they have procured the inputs from any other sources. In the absence of inputs, the appellant could not have manufactured their final product. Accordingly, in the absence of any allegation of procurement of inputs from any other sources, the inputs received by the appellant have to be held as having been received under the cover of cenvatable invoices issued by the registered dealer. As per the provisions of Rule 7 of Cenvat Credit Rules, a manufacturer is under a legal obligation to verify the identity of the person supplying the inputs and is not expected to go beyond it and find out as to whether the supplier was procuring the goods in accordance with the law or not. - Following decision of Talson Mill Store v. CCE & ST, Ludhiana [2014 (2) TMI 443 - CESTAT NEW DELHI] - Decided in favour of assessee.
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