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CESTAT held that a registered dealer is not mandatorily required to obtain separate importer registration for issuing invoices on imported goods for Cenvat credit purposes. The tribunal found no legal mandate compelling an existing registered dealer to obtain additional 'importer' registration when issuing invoices for excisable goods. The notification and circular clarify that a first stage dealer who is also an importer may take only one registration. Consequently, the appellant's Cenvat credit claim based on duty-paid invoices was upheld, with the adjudicating authority's denial deemed erroneous. The appeal was allowed, affirming the dealer's right to avail input credit without mandatory secondary registration.
CESTAT held that a registered dealer is not mandatorily required to obtain separate importer registration for issuing invoices on imported goods for Cenvat credit purposes. The tribunal found no legal mandate compelling an existing registered dealer to obtain additional 'importer' registration when issuing invoices for excisable goods. The notification and circular clarify that a first stage dealer who is also an importer may take only one registration. Consequently, the appellant's Cenvat credit claim based on duty-paid invoices was upheld, with the adjudicating authority's denial deemed erroneous. The appeal was allowed, affirming the dealer's right to avail input credit without mandatory secondary registration.
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