2005 (12) TMI 31

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..... Order No. 2065/2005-NB (SM)-BR - Dated:- 12-12-2005 - . This appeal is preferred by the Revenue against the order-in-appeal dt. 24.12.05 wherein it was held that Cenvat is available to the respondents. 2. Brief facts for consideration are that the respondent availed Cenvat credit on the input namely Steel Ingots purchased by them from a Registered Dealer. There is no dispute about the recei .....

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..... duty paying document. The respondent have discharged their contractual liability by making the payment of invoice to the Registered Dealer. The provisions governing the availment of the credit envisage that the assessee availing the credit should ensure that the inputs should have suffered duty at the hands of the manufacturer. The respondent herein had procured the goods from a registered dealer .....

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