2007 (1) TMI 429

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..... The appellant filed this appeal against the impugned order whereby demand was confirmed after denying the credit. The appellants purchased the inputs from the dealers and availed the credit on the strength of invoices issued by the dealer and there is no infirmity in the invoices issued by the dealer. The credit is being denied on the ground that the dealer had taken the credit on the extra copy .....

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..... find that the appellant cannot be faulted for taking wrong credit on the ground that the supplier of inputs i.e. dealer has taken the credit on the strength of extra copy of invoice. In this situation, the dealer is liable for action under the Central Excise Rules. In these circumstances, as the appellant has availed credit on valid document, therefore, if some irregularity is done by the dealer w .....

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