2010 (7) TMI 472

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....ri G. Prabhakar Sastry, Advocate, for the Respondent. [Order (Oral)]. - This appeal is filed by the Revenue against the Order-in-Appeal No. 05/2009 (V-II)C.E. dated 22-1-2009. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the eligibility to Cenvat credit of the Central Excise Duty paid on inputs purchased by the Respondent from M/s. S....

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.... penalty and demanded interest. On an appeal, the learned Commissioner (Appeals) has recorded the following findings :- "6. I have gone through the facts of the case and rival contentions. The issue to be decided is whether the appellants are eligible to avail Cenvat credit on the basis of the documents issued by the registered dealers or not. In terms of para 2(i) of Board's Circular No. ....

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....ka Steels P. Ltd. and M/s. ASL Marketing P. Ltd., as the procedure envisaged in the said Circulars have been followed. This issue has also been clarified by CESTAT in their Final Order No. 119 to 130/08 dated 6-2-2008." 4. The learned Counsel submits that in an identical issue, the Division Bench of this Tribunal, in the assessee's own case and others, as reported in 2008-TIOL-929-CESTAT-B....