TMI Blog2018 (10) TMI 762X X X X Extracts X X X X X X X X Extracts X X X X ..... :- The said issue is no more res integra and decided in favor of appellant in the case of M/S BSNL, SALEM VERSUS CCE, SALEM [2013 (1) TMI 142 - CESTAT CHENNAI], where it was held that Basically the issue involved is one of procedures and not a case of mis-utilisation of any ineligible credit. Since MODVAT credit is a substantial benefit, the impugned credit should not be denied on account of proce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jection to this submission on the part of the Department as well. Keeping in view the same the Appeal is allowed to be restored to its original number. Application stands allowed. 2. At this stage, the Ld. Counsel has impressed upon for the final disposal of the application. Department also conceded for the same. The Appeal in hand is against the Order dated 04.06.2014. 3. The facts relevant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Notice dated 27.09.2012 was levied. The said demand was confirmed vide the Order under challenge. 4. It is submitted on behalf of the appellant that the issue herein has already been dealt with and stands decided in favour of the assessee. The Department conceded the same however has submitted that the decision of Chandigarh Tribunal as has been relied upon by the appellant, the Department is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es. Firstly, we notice that if the DGM (Projects), Salem followed the procedure of getting registered as Input Service Distributor and then distributed the credit to SSA Salem there was nothing wrong in the credit availed by the appellant. Basically, the issue involved is one of procedures and not a case of mis-utilisation of any ineligible credit. Further, we note that there has not been any ut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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