TMI Blog2019 (2) TMI 758X X X X Extracts X X X X X X X X Extracts X X X X ..... C Circular No. 345/2/2004- TRU dated 28-7-2004 have categorically clarified that the trader can discharge the duty liability on the goods, which were received by him prior to 9-7-2004. It is not clear in this case whether such goods, duty was paid on the goods invoiced to appellant, on which credit was availed were in fact received by the trader prior to 9-7-2004. If the trader issues an invoic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Mills and M/s. Hindustan Cotton Mills during August 2004 to September 2004. Alleging that on deletion of Rule 12B of the Central Excise Rules, 2002, the supplier of the inputs lost the status of deemed manufacturer and accordingly, the credit availed by the appellant being inadmissible proposed to be recovered. Consequently, demand notice was issued to them on 22.7.2005 for recovery of the credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in this case is regarding the wrong availment of Cenvat Credit by the appellant on invoice issued by the Shree Laxmi Textiles, S.P. Cotton Mills and M/s. Hindustan Cotton Mills. The appellants herein availed Cenvat Credit of duty paid as indicated on the invoice by these three firms, the invoices were dated 11-8-2004, 12-8-2004, 18-8-2004. The case of the Revenue is that the traders who had issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds, duty was paid on the goods invoiced to appellant, on which credit was availed were in fact received by the trader prior to 9-7-2004. If the trader issues an invoice of 18-8-2004, it has to be presumed that the Excise registration certificate issued to him was valid. If that be so, the issue needs to be considered from this angle also. In the absence of any findings on these points, we set asid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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