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2014 (4) TMI 138 - AT - Central ExciseWaiver of pre-deposit - Denial of CENVAT Credit - duty paying document - endorsement on the face of Invoice by the Job workder - Denial of the credit is on the ground that the relevant invoices were not issued to the appellant by the manufacturer of inputs - Held that:- I have perused Rule 9 of the CCR, 2004 and have found no mention of endorsed invoice in the list of documents prescribed under the Rule. I am not oblivious of the need to interpret the provisions harmoniously. But any provision so interpreted should be squarely applicable to the given factual situation so as to enable the appellant to claim CENVAT credit. If the manufacturer of inputs had issued the invoices to the appellant (principal manufacturer of final product) while sending the goods to the latter’s job worker, it would have been consistent with the established trade practice. In the instant case, the manufacturer of inputs sent the goods along with invoices to the appellant’s job worker and the latter made endorsements on the documents. The invoices so endorsed do not figure in the list of documents prescribed under Rule 9. Therefore, the appellant has failed to make out a case on merits - Conditional stay granted.
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