TaxTMI 
TaxTMI 
2018 (6) TMI 862
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....he manufacturers of Ceramic Fibre products falling under Chapter 69 of CETA, 1985 and are availing Cenvat credit on the inputs, capital goods and input services. On perusal of documents by the departmental authorities it was noticed that the appellant was availing credit of duties paid on the inputs and capital goods used in relation to the manufacture of the final products as well as the service ....
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....missioner (Appeals) upheld the order of the original authority. Hence this appeal. 2. On behalf of the appellants, the Ld. Counsel, M. Kannan submitted that while it is a fact that no ISD registration has been taken, nonetheless it is only a procedural lapse for which substantive benefit should not be denied to them. He further pointed out that in their own case for an earlier period, on the same....
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.... not deprive the assessee of substantial benefit of credit. In the assessee's own case in Final Order No. 42192/2016 dated 04.11.2016,the Tribunal has held as under:- "5. Heard both sides and gone through the facts. I note that this very Tribunal has considered the identical issue as pointed out by learned counsel and has inter alia held that non-registration as ISD should not deprive the assesse....