2015 (10) TMI 1683

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..... tendra Nair, Authorised Representative Per: P.K. Das The applicant filed this application for Restoration of the Appeal dismissed by Order No. A/10179/2015 dated 19.02.2014 for non- prosecution. 2. After hearing both the sides and on perusal of the application, I find that there is a sufficient reason for recalling the order dated 19.02.2015. Accordingly, the order dated 19.02.2015 is recalled .....

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..... portion of the said decision is reproduced below:- "Heard both the sides. In this case credit has been denied on the ground that the invoice issued by 1st/2nd stage dealer was not based on the order placed on the dealer but to an intermedia namely M/s. Darmin Steel Suppliers. This view is taken on the ground that the goods were being received under the delivery challans and commercial invoices of .....

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..... n this case credit has been taken on the basis of invoice issued by the 1st/2nd stage dealer only. The invoice also shows the name and address of the appellant as consignee. Further as required under Rule 9(2) of Cenvat Credit Rules, the invoice also contains all the details such as duty payable, description of the goods, assessable value, central excise registration number of the dealer issuing t .....

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..... like this is applicable to the present case also. Even though rules have undergone modifications, the principles underlying availment of cenvat credit remain the same. Therefore this circular issued by the Board is applicable to the present case. We find in the decision of the Tribunal in the case of Mahadev Industries reported in 2000 (115) ELT 452 (Tri.), this Tribunal had taken a view that owne .....

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..... ifiers (India) Ltd 2012 (281) E.L.T 670 (Guj.). 5. In view of the above discussions and following the decision of the Tribunal in the appellant's own case, which is upheld by the Hon'ble Gujarat High Court, the impugned order is set-aside. The Appeal filed by the appellant is allowed. ROA Application filed by the appellant is allowed. (Dictated & Pronounced in open Court)
Case laws, Decision .....

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