https://www.taxtmi.com/caselaws?id=34874 The Tribunal upheld the Respondents' entitlement to Cenvat credit based on invoices from an unregistered dealer, emphasizing the genuineness of the transaction despite the supplier's non-registration. The Tribunal relied on the Vimal Enterprise case, highlighting that denial of credit based solely on non-registration is unwarranted. Considering the duty paid nature of the goods and the supplier's status as a significant Public Sector Undertaking, the Tribunal deemed the denial of credit unjustified and dismissed the Revenue's appeal, affirming the legality of the impugned order. en-us Thu, 20 Nov 2008 00:00:00 +0530 Fri, 06 Nov 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34874 The Tribunal upheld the Respondents' entitlement to Cenvat credit based on invoices from an unregistered dealer, emphasizing the genuineness of the transaction despite the supplier's non-registration. The Tribunal relied on the Vimal Enterprise case, highlighting that denial of credit based solely on non-registration is unwarranted. Considering the duty paid nature of the goods and the supplier's status as a significant Public Sector Undertaking, the Tribunal deemed the denial of credit unjustified and dismissed the Revenue's appeal, affirming the legality of the impugned order. Case-Laws Central Excise Thu, 20 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34874