2018 (6) TMI 862

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..... ORDER The appellants herein are the 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 t....

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....osals made in the SCN. On appeal, the Commissioner (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 ....

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....ter-alia held that non-registration as ISD should 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....

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.... be denied. The other aspect with regard to trading of goods should be looked into by the adjudicating authority and for that purpose, I remand the matter back to the adjudicating authority to have a relook into the whole issue. In the event, if it is found that appellant has availed the credit which are used for trading of goods, they shall reverse the same immediately. Since the credit is held t....