Custom, Excise & Service Tax Tribunal
Aee Civil Works Cum Store vs Cce, Chandigarh on 20 October, 2009
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI COURT NO. II Excise Appeal No. 2143 of 2007-SM (Arising out of Order-in-Appeal No. 80/CE/CHD/07 dated 2.4.2007 passed by the Commissioner (Appeals), Central Excise, Chandigarh) AEE Civil Works Cum Store Appellant Vs. CCE, Chandigarh Respondent
Appearance:
Appeared for Appellant : None
Appeared for Respondent: Shri M. Rastogi, DR
Date of Hearing: 20.10.2009
CORAM: HONBLE MR. D.N. PANDA, JUDICIAL MEMBER
Order No.dated.
Per D.N. Panda :
None present on call. A Government department is Appellant in this case. Ld. DR Shri Rastogi explains that the dealer who sold the goods to the Government department was unregistered dealer for which the invoices issued by the dealer were not acceptable following boards circular No. 76/76/94-CX. dated 8.11.94 and Cenvat credit is thus not permissible. None being present for the Appellant to contradict finding of the ld. Commissioner (Appeals), Appeal is dismissed finding no merit in the case of the Appellant (Dictated & pronounced in open Court) (D.N. PANDA) JUDICIAL MEMBER RM