2011 (4) TMI 1095

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... T.M. Venkata Reddy for the Appellant. A.S. Monnappa for the Respondent. ORDER 1. This appeal is preferred by the revenue challenging the order of the Tribunal, wherein the Tribunal has set aside the order passed by the adjudicating authorities and held that disallowing of Modvat credit is improper. 2. The assessee during the period from February 2004 to February 2005 inputs that is M....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mises mentioned therein, they cannot be denied Cenvat credit. Overruling the said objection the demand was confirmed and the assessee was directed to pay interest and penalty. Aggrieved by the said Order the assessee preferred an appeal before the Tribunal. The Tribunal after taking note of the Judgments held that there is no denial that the input which was purchased by the appellant were duty pai....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2/2004, clearly stipulates that the manufacturer taking credit should satisfy himself about the identity and address of the supplier of the inputs ?" The material on record clearly discloses that the dealer who has issued the invoice has shifted the premises and that the premises from where the invoices were issued are the premises where the dealer did not have any office or business activity g....