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2015 (11) TMI 507

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..... voices to the respondent M/s. JOPL was having registration certificate and registration number was allotted to them on 12.08.2010 which was revoked later on. Therefore, as at the time when the supplier of the goods had supplied the goods to the respondent was having valid registration. In these circumstances, respondent has complied with the conditions of Rule 9(5) of the Cenvat Credit Rules, 2004. In these circumstances, I hold that respondent has taken the Cenvat Credit correctly on the invoices issued by M/s. JOPL during the intervening period. - No infirmity with the impugned order. Same is upheld - Decided against Revenue. - Appeal No. E/60324/2013-EX(SM) - FINAL ORDER NO. 52081/2015-EX(SM) - Dated:- 26-6-2015 - Shri Ashok Jindal, M .....

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..... nvat Credit. Consequently, duty was demanded along with interest and penalty was also imposed. On appeal before the Ld. Commissioner (A) held that at the time of supply of goods M/s. JOPL was registered dealer. Therefore, respondent is entitled to take Cenvat Credit. Against the said order Revenue is before me. 3. The Ld. AR submits that the respondent has not complied with the provisions of the Rules 9(5) of Cenvat Credit Rules 2004 while availing the Cenvat Credit has not verified the antecedents of M/s. JOPL. Therefore, they are not entitled to take Cenvat Credit. The observation made by the Ld. Commissioner (A) will nullify the provisions of Rule 9(5) of the Cenvat Credit Rules 2004. Therefore, the said order is required to be set as .....

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..... h the provisions and formalities and their registration was revoked on 21.09.2010. It is also a fact on record that during this period M/s. JOPL supplied goods to the respondent on the strength of Cenvitable invoices. It is also not in dispute that the respondent have received the goods against the invoices issued by M/s. JOPL. The only dispute in this matter is that as on 21.09.2010 the registration certificate of M/s. JOPL was revoked and declared invalid ab initio. Therefore, in that circumstances, during the intervening period, respondent are entitled to take Cenvat Credit on the strength of goods supplied on the strength of the invoices issued by M/s. JOPL or not and contravened the provisions of Rule 9(5) of the Cenvat Credit Rules 20 .....

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