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2019 (6) TMI 1613 - AT - Central ExciseCENVAT Credit - valid duty paying documents or not - sale-in-transit - the goods were received in the factory under the cover of duty paying documents issued by second stage dealer, namely, M/s Roshanlal Bhagirathmal and the name of the appellant has been recorded as “consignee” - HELD THAT:- The issue is no more res integra in view of the decision of the Tribunal in the case of Kunststoff Polymers Ltd. Vs. CCEx., Bhopal [2009 (5) TMI 743 - CESTAT, NEW DELHI] where it was held that the Cenvat credit cannot be denied so long as the co-relation between goods received by the user manufacturer from the dealer under the dealer’s invoice can be established with the goods received by the dealer from the manufacturer. In the present case, there is no dispute that the goods were directly received by the appellant from the second stage dealer, namely, M/s Roshanlal Bhagirathmal and the invoices issued by M/s Roshanlal Bhagirathmal mentioned M/s Ashis Enterprise as the buyers/customers, while at the same time, the name of the appellant is mentioned as “consignee”. These documents cannot be rendered invalid for taking cenvat credit. Appeal allowed - decided in favor of appellant.
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