TMI Blog2014 (10) TMI 512X X X X Extracts X X X X X X X X Extracts X X X X ..... redit 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 m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g decision of Talson Mill Store v. CCE & ST, Ludhiana [2014 (2) TMI 443 - CESTAT NEW DELHI] - Decided in favour of assessee. - E/1545/2010-EX(SM) - Final Order No. A/50757/2014-SM(BR) - Dated:- 27-2-2014 - Ms. Archana Wadhwa, Member (J) Shri Kamaljeet Singh, Advocate, for the Appellant. Ms. S. Sharma, AR, for the Respondent. ORDER Cenvat credit of ₹ 71,022/- stand denie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ittedly, the present 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cordance with the law or not. 3. An identical dispute was the subject matter of another decision of the Tribunal in the case of Talson Mill Store v. CCE ST, Ludhiana vide its Final Order No. A/976/2012-SM(BR) Tribunal held in favour of the assessee and has held that reliance on the sole statement of representative of M/s. Sidh Balak Enterprises cannot be appreciated. Inasmuch as the facts in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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