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2013 (8) TMI 390 - AT - Central ExciseDocuments for availing Cenvat Credit in terms of rule 9(1) of Cenvat Credit Rules, 2004 - Appellant is engaged in the manufacture of Lead Oxide, Metallic Stearates, Zinc Oxide etc. they purchased a consignment of inputs and raw materials on high Sea Sales basis. The bill of entry was filed by them and the goods were cleared by availing the services of CHA and various other agencies. As the invoices raised by the services providers were either in the name of CHA, or the original importer a/c appellant - Appellant has availed Cenvat Credit on the Strength of debit notes as shown in Annexure 'A' to the show cause notice - Some bills do not have mention of service tax registration of the service providers, some bills do not have reference of separate service tax amount, some bills are not issued in the appellant's name - Some invoices do not have the reference of name of the service provided – Credit to be availed on the basis of proper documents – Held that:- learned Advocate submission for setting aside the impugned order and allowing the appeal by following the earlier decision of the Hon'ble member judicial, in their own case Appeal stands allowed with direction to the appellant to file affidavit that the credit shall not be subjected to repeated claim in different hands i.e. one in the hands of the appellant and other in the hands of others making abuse of those documents - Assessee to file affidavit for himself and no affidavit can be filed on behalf of the other persons, swearing that the other person will not claim the credit on the basis of the said documents - Unable to follow the above order and to allow the appeal on the short ground of filing of affidavit by the appellant on behalf of others – Case remanded back for deciding the issue on merit.
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