2016 (10) TMI 31

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....igar Shah, Advocate For the Revenue : Shri A Mishra, Authorised Representative ORDER Per Dr D.M. Misra Heard both sides. 2. These two appeals are filed against OIA OIA-SRP/65/VAPI/2012-13 dt 10/10/2012 passed by the Commissioner (Appeal), Central Excise-VAPI. 3. The brief facts of the case are that the appellant are engaged in the manufacture of Aluminium Foils falling under CH 7....

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....or the appellant submits that all the input services had been duly received in their Factory at Vapi and used in or in relation to the manufacture of the excisable goods. Hence, the credit on such Input Services are admissible even though the respective invoices were in the name of the Head Office at Mumbai. It is his argument that since the Appellant had complied/fulfilled with all the condition ....

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....at their Vapi unit, had been denied. I find that the issue is covered by the decision of Hon'ble Gujarat High Court in the case of Dashion Ltd (Supra). Their Lordship observed as under : " 7. The second objection of the Revenue as noted was with respect of non-registration of the unit as input service distributor. It is true that the Government had framed Rules of 2005 for registration of....