2019 (2) TMI 1350

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....ef facts of the case are that the appellant availed cenvat credit in respect of invoices issued by importer who is registered as a first stage dealer under Rule 9 of Central Excise Rules, 2002 by amending Notification No. 8/2004-CE (NT) dated 28.02.2004. An importer who issues an invoice on which cenvat credit can be taken should be registered under Rule 9 of Central Excise Rules, 2002. The case o....

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.... * South Eastern Coal Fields Ltd. 2016 (337) ELT 308 p 3. On the other hand, Sh. L. Patra, Ld. Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He further submits that after the amendment in Rule 9, by the Notification 8/2014-CE(NT), it is mandatory on the part of the importer to register himself as an importer for issuing the cenvatab....