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2016 (5) TMI 10 - HC - Central ExciseCenvat credit on the inputs on the basis of documents endorsed by the consignee - Duty paying document - Availing modvat credit on duty paid inputs under Rule 57A of the Central Excise Rules, 1944 - Held that:- in exercise of powers under Rule 57G of the Central Excise Rules, 1944, the Central Government under notification dated 30.3.1994 prescribed invoices issued by a manufacturer from his factory or depot or wholesale distributor or dealer of a manufacturer who has bought the excisable goods either from the manufacturer at the factory or from the manufacturer's depot or an importer from his godown subject to certain conditions, as document for the purpose of said Rules. Likewise, under notification dated 4.7.1994, the Central Government had prescribed invoices issued by a manufacturer from the factory or his depot or dealer of an excisable goods registered with the Central Excise Officer or an importer from his godown or dealer of an imported goods registered with the Central Excise Officer containing the details, as are prescribed under Rule 57GG as the documents for the purpose of Rule 57G. In other words, subject to fulfilling the conditions provided in the said notifications, the invoices issued by the said category of persons would qualify a manufacturer to avail cenvat credit on the inputs used. This decision was completely lost sight of by the Tribunal. We find that major changes were made in the procedure prescribed in availing cenvat credit. By virtue of such changed procedure, only upon the invoices being issued under Rule 52A, the cenvat credit, on the strength of such documents could be availed by the manufacturer. The Tribunal thus committed an error. Therefore, the decision of the Tribunal is reversed. - Decided in favour of revenue
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