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TMI Blog2019 (2) TMI 1350X X X X Extracts X X X X X X X X Extracts X X X X ..... ief facts of the case are that the appellant availed cenvat credit in respect of invoices issued by importer who is registered as a first stage dealer under Rule 9 of Central Excise Rules, 2002 by amending Notification No. 8/2004-CE (NT) dated 28.02.2004. An importer who issues an invoice on which cenvat credit can be taken should be registered under Rule 9 of Central Excise Rules, 2002. The case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... * South Eastern Coal Fields Ltd. 2016 (337) ELT 308 p 3. On the other hand, Sh. L. Patra, Ld. Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He further submits that after the amendment in Rule 9, by the Notification 8/2014-CE(NT), it is mandatory on the part of the importer to register himself as an importer for issuing the cenvata ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vat credit, payment thereof is not under dispute. Receipt of inputs and used thereof also not in dispute, therefore merely for procedural lapse, substantial benefit of cenvat credit cannot be denied. Therefore, I am of the considered view that the cenvat credit taken on the strength of the first stage dealer invoice even though issued by importer is admissible to the appellant hence, the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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