2013 (12) TMI 742

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....cal facts and issues but different offices of the same assessee are involved. 2. The relevant facts of the case are that the assessee namely Bharat Sanchar Nigam Limited (BSNL), appellant / respondent in these appeals as indicated against each appeal, are engaged in the business of providing telephone services. They had a system of procuring capital goods necessary for providing their services centrally by a Designated Authority at Madurai for all the Secondary Switching Areas (SSA). The Designated Authority was Controller of Telecom Stores Depot, Madurai. After procuring the goods and making payments, the said authority delivered the equipments at the respective SSAs along with Advice of Transfer Debit (ATD). The different offices of th....

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....od to take any unauthorized credit. The only procedural lapse was that procuring office did not get registered as dealer as per rule 9 of Central Excise Rules, 2002 which is made applicable for the purpose of CCR 2004. However, necessary documentation has been done inasmuch as the all the invoices against which procurements were made are available and also Transfer Advice has been communicated to the concerned office where credits were taken. He submits that this procedural lapse continued only till the year 2005 and once the department started raising objection on this count, they took registration and started following proper procedures. He submits that since the fact of procurement of capital goods is not disputed and the duty paid there....