2009 (6) TMI 920

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.... JDR, for the Respondent. ORDER Credit of Rs. 1,68,206/- representing 50% CENVAT credit on capital goods viz. match making machine has been denied to the assessees on the ground that it was taken on the strength of an endorsed Bill of Entry and sales invoice of the importer who was not registered with excise authorities, together with interest. 2. I have heard both sides. M/s. Arunshankar....

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....the CENVAT Credit Rules 2004 that the importer per se is required to be registered with the excise authorities and it is only an importer issuing an invoice from his depot or from the premises of the consignment agent of the said importer who is required to be registered in terms of Rule 9(1)(iii). The submission of ld. DR that the goods covered by sales invoice do not tally with the goods covered....