TMI Blog2006 (11) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 other than for which Central Excise registration has been granted under Rule 174 rea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 Tribunal, namely, Circular No. 441/7/99 dated 23-2-99 as well as Notification No. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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