TMI Blog2016 (12) TMI 1217X X X X Extracts X X X X X X X X Extracts X X X X ..... such persons who are taking part in transit sale need not get themselves registered as per provisions of Rule 57G of the Central Excise Rules, 1994 - there is no dispute that both the duty paid inputs and the documents indicating payment of duty were received by the appellant and used in the manufacture of finished goods. It is now a well accepted legal proposition that minor procedural lapses can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the inputs were directly received by the appellant from the manufacturer who was registered with the Central Excise Authorities and also paid the appropriate duty. Ld. Advocate relied upon the CBEC Circular No.218/52/96-CX dated 04.06.1996 issued by the CBEC to clarify that if inputs are directly received by an assessee under a manufacturer s invoice then no separate invoice under the provision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... intermediate buyer. First Appellate Authority in paragraph-6 of OIA dated 26.12.2013 has discussed CBEC Circular No. 218/52/96-CX dated 04.06.1996 but has taken a contrary view in paragraph-7 on the grounds that particulars of the invoices are not sufficient to satisfy the conditions of Rule 11 of the Central Excise Rules, 2002. 4.1. It is observed that CBEC vide Circular No. 218/52/96-CX date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Board. I am directed to say that as the movement of goods in such cases will take place on the manufacturer s invoice issued under the Rule 52A which will also be treated as a valid duty paying document and no separate invoice under the provisions of Rule 57G is required to be issued in such cases, such persons taking part in transit sale need not get themselves registered. 4.2. From the abov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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