2017 (3) TMI 499

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....for the appellant Sh. V.K. Tehran, AR - for the respondent ORDER The appellant is in appeal against the impugned order wherein the cenvat credit on inputs were denied on the premise that the invoices against which the appellant has taken the credit were not pre-authenticated by the dealer and the dealer has not maintain records for goods supplied to the appellant. 2.  Heard the pa....

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....at non pre authentication was only a procedural lapse:- (i) Banswara Fabrics Ltd. V. Commr. Of C.E., Jaipur- 2002 (150) ELT 921 (Tri. Del.) (ii) Ramgarh Chini Mills v. Commr. Of C.E., Kanpur- 1998 (103) ELT 65 (Tribunal) (iii) Vikrant Tyres Ltd., V. Commr of C. Excise, Banglore- 2000 (119) ELT 185 (Tribunal) (iv) Rahul Steel Forging Pvt. Ltd. V. Commr. Of C.Ex., Bhopal- 202 (149) ELT 1....

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.... procedural lapse and cenvat credit cannot be denied on the basis of such lapse.. Therefore, I hold that the cenvat credit cannot be denied to the appellant. 6.  With regard to the issue of non maintenance of record by the dealer as per Rule 9(4) of the Cenvat Credit Rules, 2004, I find that as per the said Rule, the dealer is required to maintain the record to pass proportionate cenvat cr....