TMI Blog2017 (3) TMI 499X X X X Extracts X X X X X X X X Extracts X X X X ..... Held that: - As this Tribunal in the case of Steel Authority of India ltd. [2008 (9) TMI 330 - CESTAT, KOLKATA] has held that pre authentication of invoices is a procedural lapse and cenvat credit cannot be denied on the basis of such lapse. Therefore, the cenvat credit cannot be denied to the appellant. Non maintenance of records by the dealer, cannot be the ground for denial of cenvat credit, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... careful consideration submissions made by both the sides, I find that the sole ground for denial of the cenvat credit to the appellant is that the invoices issued by the appellant were not pre-authenticated. 4. In the case of Steel Authority of India Ltd. reported in 2009 (239) ELT 75 (Tri. Kol.) wherein this Tribunal has examined the issue and observed as under: 10. As regards the pre au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndustries Ltd. 2004 (177) ELT 211 (Tri. Del.) 12. Considering the submissions including the cited decisions, we are of the view that the credit to the appellants cannot be denied on the basis of the fact that M/s Indian Oil at the material time did not issue pre-authenticated invoices and did not mark the invoices as duplicate for transporter. Accordingly, we hold that the appellants are ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ttedly, these facts have not been disputed in the case in hand wherein the invoices which are dispute having the corresponding invoices of the same quantity issued by the manufacturer supplied to the appellant on which the manufacture paid duty. In that circumstances, I hold that non maintenance of records by the dealer, cannot be the ground for denial of cenvat credit, therefore, on these grounds ..... X X X X Extracts X X X X X X X X Extracts X X X X
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