TMI Blog2016 (2) TMI 679X X X X Extracts X X X X X X X X Extracts X X X X ..... e Appellant also submitted the ISD invoices before the Tribunal in respect of the demand in question. It is seen that both the authorities below had not examined this issue. It is well settled by the various decisions of the Tribunal, as relied upon by the learned Counsel, that the jurisdictional officer, of recipient of input/input service credit, is not competent to adjudicate ISD invoice over t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v For the Respondent : Shri Jitendra Nair, AR ORDER Per P K Das The relevant facts of the case, in brief, are that the Appellants were engaged in the manufacture of Lubricant Oils, Brake Fluids, Additives and Coolants classifiable under Chapter 27 and 38 of the Schedule to the Central Excise Tariff Act, 1985. The Adjudicating authority disallowed the CENVAT Credit of ₹ 27,89 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ri-Ahmd) and Elder Pharmaceuticals Ltd Vs Commissioner of Central Excise, Belapur - 2014 (302) ELT 556 (Tri-Mum). 3. On the other hand, the learned Authorised Representative on behalf of the Revenue reiterates the findings of the Commissioner (Appeals). He submits that the Appellant Company has other branches and the head office has taken credit in the name of the other branches. So, both the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the ISD, the Adjudicating authority cannot deny the credit. But, in the present case, there is a factual dispute and it is required to be examined by the Adjudicating authority. 5. In view of the above discussion, the impugned order is set aside. The Adjudicating authority is directed to examine as to whether the Appellant availed the credit on the basis of the ISD invoice and thereafter th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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