https://www.taxtmi.com/caselaws?id=209294 Cenvat credit on invoices issued after deletion of Rule 12B turned on whether traders could validly clear goods already in stock before 9 July 2004 and whether the claimant's excise registration remained valid. A Board circular stated that such pre-existing goods could still be cleared on duty-paid invoices after omission of Rule 12B. Because the record contained no finding on when the goods covered by the invoices were received and did not examine the registration issue, the existing orders were set aside and the matter was remanded for fresh adjudication with due opportunity and compliance with natural justice. en-us Tue, 01 Mar 2011 00:00:00 +0530 Wed, 24 Jul 2013 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209294 Cenvat credit on invoices issued after deletion of Rule 12B turned on whether traders could validly clear goods already in stock before 9 July 2004 and whether the claimant's excise registration remained valid. A Board circular stated that such pre-existing goods could still be cleared on duty-paid invoices after omission of Rule 12B. Because the record contained no finding on when the goods covered by the invoices were received and did not examine the registration issue, the existing orders were set aside and the matter was remanded for fresh adjudication with due opportunity and compliance with natural justice. Case-Laws Central Excise Tue, 01 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209294