TMI Blog2011 (4) TMI 1095X X X X Extracts X X X X X X X X Extracts X X X X ..... nd which are not valid as per law - dealer who has issued the invoice has shifted the premises and that the premises from where the invoices were issued are the premises where the dealer did not have any office or business activity going on – Held that:- authority has not recorded any finding that there is no such dealer in existence or that no inputs were supplied by him or that any duty was paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... through the registered dealers. The authorities issued a show cause notice to the assessee calling upon them to show cause as to why the Cenvat credit needs to be disallowed. The allegation was that the dealer from whom he purchased these inputs never exists at the address mentioned in the invoice. Therefore it was a case of irregular availment of Cenvat credit. The assessee gave his reply pointi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and therefore it set aside the order of the adjudicating authority and allowed the appeal and granted the benefit. Aggrieved by the said order the present appeals are filed. 3. This appeal is admitted to consider the following substantial questions of law:- "(a) Whether the Hon'ble CESTAT is correct in law by allowing the Cenvat Credit based on invoices, issued by dealers who did not exist at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d and they were received and consumed by the assessee in the factory premises. The assessee was required give all the particulars of the goods procured by them and the details of the duty paying document. The invoice produced by the assessee contains all the necessary particulars. The authority has not recorded any finding that there is no such dealer in existence or that no inputs were supplied b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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