CENVAT Credit on invoice issued by unregistered dealer allowed as receipt of goods not disputed

Marco Blowers (India) Pvt  Ltd Vs Assistant Commissioner, Central Excise (CESTAT Kolkata) CESTAT Kolkata held that it was not correct to disallow credit on the strength of invoices issued by unregistered dealer (intermediate supplier), when actual receipt of goods was not disputed. Facts- The appellant is a manufacturer exporter of agricultural machinery falling under Chapter 84. They source raw materials through a registered dealer. It is the case of the department that the appellant had sourced only the Cenvatable Credit invoices without actual receipt of the goods and thereby contravened t...