2006 (11) TMI 213

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.... has been preferred by the revenue against the order dated 24-8-2005 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi Principal Bench, New Delhi (for short, 'the Tribunal') in Appeal No. E/454/04/NB(S), proposing following substantial question of law :- "Whether a manufacturer can avail credit on inputs on the strength of invoices issued by a dealer from the premises ot....

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....ts was established. 3. We have heard learned Counsel for the revenue and perused the findings recorded. 4. Only contention raised is that there was a statutory requirement that invoice should have been issued by the dealer from the premises registered with the department. 5. This contention has no merit and over-looks the clarification by the Board itself in the circular relied upon by the Trib....