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2009 (7) TMI 621 - HC - Central ExciseCenvat credit- In respect of this period, the assessee had originally claimed Cenvat credit totaling an amount of Rs.86,607/-. The adjudicating authority found that the assessee had availed of excess credit to the extent of Rs.14,399/- as on verification it was found that the supplier of the inputs to the assessee had, in fact, paid duty only for a sum of Rs.72,222/- in respect of the goods received by the assessee. However, the adjudicating authority disallowed a sum of Rs.68,052/- from out of a sum of Rs.72,222/- for the reason that the supplier to the assessee did not have registration in terms of rule 9 of the Central Excise Rules, 2002 and in terms of sub-rule (2) of rule 9 of Cenvat Credit Rules, 2004, [for short ‘the rules’] a credit availed of as duty paid by an unregistered dealer is not allowed as CENVAT credit and therefore a sum of Rs.68,052/- was disallowed. Commissioner (Appeals) and Tribunal allowed the appeal. Held that- in the present case and as indicated by the appellate commissioner and by the Tribunal, the authorities having found as a matter of fact that in respect of the value of the goods amounting to Rs.68,052/- the duty, in fact, had been paid at one point or the other and such duty paid goods constitute an input in respect of which assessee had availed of Cenvat credit, that in our opinion, is substantial compliance of the requirement and does not involve a question of law of general importance either for the assessee or for other assessees and for different periods, as in the peculiar circumstances of particular facts of the assessee for the relevant period, the question is answered by the appellate commissioner and affirmed by the Tribunal and therefore we do not find this to be a fit case to be admitted for examination within the scope of section 35G of the Act. Accordingly, the appeal is dismissed.
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