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2015 (9) TMI 980 - CESTAT MUMBAIDisallowance of CENVAT Credit - duty paying document - Demand of interest - Held that:- Invoices, on which credit was disputed was issued by manufacturer and the appellant’s name is clearly appearing as consignee therefore the invoices in question squarely covered by clause (a) of sub rule 1 of Rule 9. I do not agree with the Revenue’s contention that in case of purchase of input from dealer invoices should be issued by first stage dealer or second stage dealer. In my view only in case where the input is purchased directly from a dealer on his invoices and the manufacturer invoices is not indicated the name of the recipient as consignee the first stage dealer or second stage dealer as case may be is registered with Central Excise should issue invoices as provided under Rule 11 of Central Excise Rules, 2002. However, in the present case invoices on which credit was taken issued by manufacturer and appellant s name is appearing as consignee, in such cases credit is admissible on these invoices and there is no need of separate invoices to be issued by the registered dealer for taking credit. For taking Cenvat Credit on input it is not mandatory that payment towards purchase of the input has to be made. There are number of transactions in the trade such as procurement input from group company, sister concern on payment of duty procurement of input for job work etc. in such transaction there is no transaction of any payments towards supply of inputs, despite this position Cenvat credit is admissible and can not be disputed so long input is duty paid, received in the factory and used in the manufacture. In view of my above discussion, I am of the considered view that appellant have correctly and legally availed the Cenvat Credit on the invoices wherein appellant name is appearing as consignee and name of the M/s. Somaiya Steel Corporation and M/s. Hansraj Karsanraj & Co., appearing as buyer therefore I set aside the impugned order - Decided in favour of assessee.
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