2016 (12) TMI 158

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....t ORDER  The issue involved in this appeal is whether Cenvat Credit on input service taken by unit-II of the appellants could be utilized by unit-I. 2.  Brief facts of the case are that the appellants M/s Monarch Catalyst Pvt. Ltd., A-94 & F-1/2, Phase-I, MIDC, Dombivli (E) (unit-I) have availed Cenvat Credit invoices which are not in their name but are in the name of other unit....

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....ted that it was only a procedural lapse that they had not taken inputs ISD registration for which the benefit of Cenvat Credit cannot be denied. For a procedural lapse substantive benefit should not be denied. The Ld. Advocate relied upon following case laws in support of her contentions:- (i)  Sri Krishan Pharmaceuticals Ltd. Vs. CCE, Cus. & S.T., Hyderabad-III - 2015 (40) S.T.R. 1039 (Tr....

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....ase law for extended period:- M/s Mahindra Sona Ltd. Vs. CCC, Nashik - 2016-TIOL 1174-CESTAT-MUM 5.  Heard the parties and perused the records. 6.  I find that the appellants had kept the jurisdictional authority duly informed about the job work for them being done at  their  Unit-II. The procedure for registration as Input Service Distributer came into being on 16.06.....