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2009 (6) TMI 920 - AT - Central ExciseCENVAT credit - duty paying invoices - credit on capital goods denied on the ground that it was taken on the strength of an endorsed Bill of Entry and sales invoice of the importer who was not registered with excise authorities - Held that: - there is no requirement in Rule 9 of the CENVAT Credit Rules 2004 that the importer per se is required to be registered with the excise authorities and it is only an importer issuing an invoice from his depot or from the premises of the consignment agent of the said importer who is required to be registered in terms of Rule 9(1)(iii) - the assessees are entitled to credit as the invoices issued by the importer read with the Bill of Entry under which the goods were imported are eligible documents for taking credit - appeal allowed - decided in favor of appellant.
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