2012 (7) TMI 3

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....mar, SDR for the Appellants   Shri Rajesh Kumar, Advocate for the Respondent   Per Archana Wadhwa (for the Bench):   Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal.   2. We have heard Shri Sunil Kumar, learned DR appearing for the Revenue. Shri Rajesh Kumar, learned Advocate for the respondents.   3. As ....

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....t of Cenvat credit by the assessee on any procedural ground, shall conduct the inquiry with regard to duty paid nature of the goods at the suppliers end. The Circular further provided that in case the assessees invoices contains the details, the credit of duty will not be disallowed.   By referring to the above notification and circular, Commissioner (Appeals) observed that inasmuch as all....

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....ication of the quantity of inputs received from the internal material receipt records of the assessee, by taking into account the assessees submission that against one of bill of entry, the goods were entered in RG I register in different lots.   4. The Revenue s contention in the memo of appeal is that Notification No. 7/99- CE read with Boar s Circular No. 441/7/95 C E dated 23.2.99 was ....

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....ttedly such clarification relate to past period also. Otherwise also there are many Tribunal s decision laying down that such denial of credit on technical and procedural grounds is not justified when otherwise there is no dispute about the availability of the credit.   6. As regards the second contention of the Revenue that he could not remand the matter for verification, we find that Com....