TMI Blog2017 (1) TMI 553X X X X Extracts X X X X X X X X Extracts X X X X ..... redit Rules, 2004 so as to entitle the respondent (a distinct manufacturer) to avail CENVAT Credit? - Held that: - there was no dispute about the duty paid nature of the capital goods and receipt of same by the assessee and used also for its own internal purposes. No violation of Rule 9 ibid has been recorded. Further, Rule 9(2) ibid provides exception that if the said document contains the det ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,Yashwant Varma ORDER Heard Shri Pravin Kumar learned counsel for the appellant and Shri Navin Sinha, learned Senior Counsel assisted by Shri Raghav Nayar, learned counsel for the respondent. This is a Central Excise Appeal under Section 35-G of the Central Excise Act, 1944 against the order passed by the Tribunal dated 01.07.2011 for the period of 2008. The question of law sought to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is clear as recorded by the Tribunal that there was no dispute about the duty paid nature of the capital goods and receipt of same by the assessee and used also for its own internal purposes. No violation of Rule 9 of the CENVAT Credit Rules, 2004 has been recorded by the Tribunal. On the contrary learned counsel for the assessee has argued that the requirement of Rule 9(2) were fully satis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sistant Commissioner of Central Excise, as the case may be, is satisfied that the goods or services covered by the said document have been received and accounted for in the books of the account of the receiver, he may allow the CENVAT credit.] In view of the findings of fact recorded by the Tribunal, no questions of law arises. The appeal is accordingly dismissed. - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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