2006 (11) TMI 213

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.... [Judgment]. - This appeal has been preferred by the revenue against the order dated 24-8-2005 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi Principal Bench, New Delhi (for short, 'the Tribunal') in Appeal No. E/454/04/NB(S), proposing following substantial question of law :- "Whether a manufacturer can avail credit on inputs on the strength of invoices issued by....

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....duty and receipt and use of inputs was established. 3. We have heard learned Counsel for the revenue and perused the findings recorded. 4. Only contention raised is that there was a statutory requirement that invoice should have been issued by the dealer from the premises registered with the department. 5. This contention has no merit and over-looks the clarification by the Board itself i....