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2015 (11) TMI 507 - AT - Central ExciseDenial of CENVAT Credit - Respondent availed Cenvat Credit on duty on the strength of these invoices issued by M/s. JOPL. Later on M/s. JOPL failed to comply with certain formalities as per CBEC manual and supplementary instructions 2005. The registration certificate was revoked on 21.09.2010. As the registration certificate was revoked therefore it was held against the respondent that they have not complied with the conditions of Rule 9(5) of the Cenvat Credit Rules 2004 as they have not verified the antecedents of the supplier of the goods who was not having registration certificate - Held that:- At the time of issuance of the invoices to the respondent M/s. JOPL was having registration certificate and registration number was allotted to them on 12.08.2010 which was revoked later on. Therefore, as at the time when the supplier of the goods had supplied the goods to the respondent was having valid registration. In these circumstances, respondent has complied with the conditions of Rule 9(5) of the Cenvat Credit Rules, 2004. In these circumstances, I hold that respondent has taken the Cenvat Credit correctly on the invoices issued by M/s. JOPL during the intervening period. - No infirmity with the impugned order. Same is upheld - Decided against Revenue.
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