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2017 (6) TMI 973 - AT - Central ExciseCENVAT credit - duty paying invoices - godown address given by him at the time of registration as a dealer was subsequently vacated and the said dealer was not actually dealing in the goods in question as such, the Revenue entertained a view that such dealer was issuing only invoices without the corresponding supply of goods - whether the appellant is entitled to avail the credit on the basis of invoices issued by Sidh Balak Enterprises, who according to the Revenue was not actually supplying the goods? - Held that: - in terms of provisions of Rule 7 of CCR, the assessee is required to ensure the genuineness of the supplier of the inputs by taking reasonable steps. Explanations attached to the said Rule is to the effect that manufacturer shall be deemed to have taken the reasonable steps, if he can satisfy himself about the identity and address supplied on certificate issued by the Superintendent of Central Excise. When a dealer is registered with the department and is issued cenvat credit invoices, duly incorporating the excise registration number. It has to be held that manufacturer has duly complied with the requirement of verifying the identify and address of the supplier - Subsequent investigations relied upon by the Revenue revealed that godown address were subsequently changed by M/s Sidh Balak Enterprises. This shows that during the relevant period it was rightly registered at the address given at the time of registration. It is not also disputed that the invoices were actually issued by M/s Sidh Balak Enterprises, on the basis of which the appellants have availed the credit and the same were being duly reflected by them in their RG 23A Part I and credit was reflected in their RG 23A Part II registration. Such registers were being annexed by them in the quarterly return filed with the department and no objection was ever taken by the department. Reliance was placed in the case of Shakti Steel Rolling Mills [2014 (2) TMI 452 - CESTAT NEW DELHI]. CENVAT credit cannot be denied to the appellant and admittedly the appellant have followed the procedure of under Rule 7 of the CCR 2004, while procuring the input - appeal allowed - decided in favor of appellant.
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