TMI Blog2014 (10) TMI 895X X X X Extracts X X X X X X X X Extracts X X X X ..... as been availed on the basis of TR-6 challan and there are no invoices produced by the appellant, in some of the cases. Held that:- by relying on the decision of Tribunal in the case of Doshion Ltd. v. CCE, Ahmedabad [2012 (10) TMI 952 - CESTAT AHMEDABAD], the distribution of credit by the Head Office without taking the registration, cannot be adopted as a ground for denial of the credit. By re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... back to the original adjudicating authority for verification of the documents relatable to the third part of the demand. - Appeal disposed of - ST/495/2009-CU(DB) - Final Order No. ST/A/54110/2014-CU(DB) - Dated:- 17-10-2014 - Ms. Archana Wadhwa, Member (J) and Shri Rakesh Kumar, Member (T) Shri J.P. Kaushik, Advocate, for the Appellant. Shri Govind Krishna Dixit, DR, for the Responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it stands held by the Tribunal in a number of decisions, that the distribution of credit by the Head Office without taking the registration, cannot be adopted as a ground for denial of the credit. Reliance in this case is made to the Tribunal s decision in the case of Doshion Ltd. v. CCE, Ahmedabad reported in 2013 (288) E.L.T. 291 (Tribunal-Ahmd.). As regards the second objection, it is again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority to do so. 3. In view of the above, we set aside the impugned order and remand the matter to the original adjudicating authority for verification of the documents relatable to the third part of the demand. As regards the first and second part of the demand, since the issue is covered by the various decisions of the Tribunal, the Commissioner would quantify the same accordingly and drop the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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