2012 (12) TMI 923

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....j, Advocate For the Respondent: Shri R.K. Mathur, AR JUDGEMENT Per Rakesh Kumar: The appellants are manufacturers of motor vehicle parts chargeable to central excise duty. During the period December, 2007 and Jan. 2008, they took cenvat credit of Rs.5,72,286/- in respect of imported transponders purchased from M/s. Siemens VDO Automotive Components Pvt. Ltd. (SVACPL) who was a register....

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.... Rule 15 (2) of the Cenvat Credit Rules. On appeal being filed before the Commissioner (Appeals), the Commissioner (Appeals) vide order-in-appeal dated 27.4.2010 upheld the Addl. Commissioner's order against which this appeal has been filed. 2. Heard both the sides. 3. Shri B.L. Narsimahan, ld. Counsel for the appellant, pleaded that goods, in question, in respect of which cenvat credit of t....

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.... the case of Venus Stampings Pvt. Ltd. Vs. CCE, Delhi-IV reported in 2007 (208) ELT 516 (Tribunal-Delhi) and M/s. Precision Stamping Vs. CCE reported in 2005 (188) ELT 453 (Tribunal-Delhi) has held that the invoices issued by a registered dealer, who had purchased the entire business from the another registered dealer are valid invoices for availment of cenvat credit, that the ratio of these decis....

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.... the impugned order passed by the Commissioner (Appeals) clearly states that the goods, in question, had been imported by M/s. Siemens Ltd. and subsequently, the same were sold to SVACPL, who in turn have sold them to the appellant thereby passing on the cenvat credit to the tune of Rs.5,72,286/-. Thus, this is case where the it is not disputed that M/s. Siemens Ltd. were registered as a dealer an....