https://www.taxtmi.com/caselaws?id=354710 Cenvat credit taken on invoices issued by an unregistered trader was inadmissible because Rule 9 required a valid document from a manufacturer, importer, or registered dealer. Later registration could not cure the defect, and the credit, demand with interest, and penalties were upheld. The credit on capital goods was not finally decided because the Commissioner (Appeals) had not given a clear, reasoned finding; that issue was remanded for fresh adjudication after hearing the parties. en-us Thu, 25 Jan 2018 00:00:00 +0530 Tue, 13 Nov 2018 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354710 Cenvat credit taken on invoices issued by an unregistered trader was inadmissible because Rule 9 required a valid document from a manufacturer, importer, or registered dealer. Later registration could not cure the defect, and the credit, demand with interest, and penalties were upheld. The credit on capital goods was not finally decided because the Commissioner (Appeals) had not given a clear, reasoned finding; that issue was remanded for fresh adjudication after hearing the parties. Case-Laws Central Excise Thu, 25 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354710