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2014 (7) TMI 436 - AT - Central ExciseDenial of CENVAT Credit - Availment of credit on the strength of commercial invoice issued by a dealer not registered with Central Excise - Penalty u/s 11AC - Held that:- Commissioner (Appeals) has taken a view that the dealer did not register himself with the department as first stage dealer and second stage dealer and invoice issued by him could not have been the basis for taking Cenvat credit. I find that this ground is correct. However availment of credit by the appellant can be considered as technical error. In this case, admittedly, manufacturers invoice had been sent by dealer. Therefore the appellant could have taken credit on the manufacturers invoice only. The original authority has dropped the proceedings. The original adjudicating authority has power to condone and condoned the omission in the invoice and allowed credit. He has satisfied that the goods received have been used for the manufacture of final products and appropriate duty has been paid and other relevant requirements as prescribed under Rule 9 of Cenvat Credit Rules, 2004 are available. appellant is eligible for credit taken by them - Decided in favour of assessee.
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