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2013 (10) TMI 618 - CESTAT NEW DELHICENVAT Credit – Penalty on dealer who issued excise invoice was not registered under central excise - Revenue was of the view that M/s. Chemical Sales is not a registered dealer, the invoices issued by them were not valid documents for availing Cenvat Credit - Held that:- M/s. Chemical Sales were a genuine dealer and goods supplied by them under their invoices had been received by M/s. Hindustan Unilever Ltd - Just because M/s. Chemical Sales issued invoices to M/s. Hindustan Unilever Ltd. without being a registered dealer, on the basis of which the M/s. Hindustan Unilever Ltd. availed the Cenvat Credit, Penalty cannot be imposed on M/s. Chemical Sales, as it was for M/s. Hindustan Unilever Ltd. not to take Cenvat Credit on the basis of the invoices issued by an un-registered dealer - For some contravention of Rules by M/s. Hindustan Unilever Ltd., penalty cannot be imposed on M/s. Chemical Sales and as such imposition of penalty on them does not appear to be sustainable. Reversal of CENVAT Credit – Waiver of Pre-deposit - M/s. Hindustan Unilever Ltd. have reversed Cenvat Credit - But in respect of spare parts of capital goods they would be eligible for Cenvat Credit - However, as regards the Cenvat Credit on the basis of the invoices issued by M/s. Chemical Sales, M/s. Chemical Sales were neither a manufacturer nor a registered dealer, the invoices issued by them was not valid documents for Cenvat Credit - Thus, in respect of alleged wrong credit this is not a case for total waiver – M/s. Hindustan Unilever Ltd. are directed to deposit an amount - On deposit of this amount within the stipulated period, the requirement of pre-deposit of balance amount of Cenvat Credit demand, interest and penalty imposed on the appellant would stand waived – Partial stay granted.
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