2005 (12) TMI 31

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.... wherein it was held that Cenvat is available to the respondents. 2. Brief facts for consideration are that the respondent availed Cenvat credit on the input namely Steel Ingots purchased by them from a Registered Dealer. There is no dispute about the receipt of the input and the Registration of the dealer under Central Excise Law. The registered dealer had procured the goods from M/s. Mianji Ste....

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.... provisions governing the availment of the credit envisage that the assessee availing the credit should ensure that the inputs should have suffered duty at the hands of the manufacturer. The respondent herein had procured the goods from a registered dealer and who had, while passing over the credit had issued a valid duty paying document. The respondent would, therefore, cannot be asked to go beyo....