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2018 (2) TMI 547 - AT - Central ExciseCENVAT credit - duty paying documents - it was alleged that the main appellant is not entitled to avail Cenvat Credit on the basis of the invoices issued by the co-appellant - Held that: - the main appellant has taken Cenvat Credit on the strength of invoice, which is a document a prescribed under Rule 9(2) of Cenvat Credit Rules, 2004 and having full particulars of the suppler of the goods. Therefore, in terms of Rule 3 of Cenvat Credit Rules, 2004, the main appellant is entitled to take Cenvat Credit - the Cenvat Credit cannot be denied to the main appellant - penalty also cannot be imposed. Penalty on co-appellant - Held that: - the co-appellant has misinterpreted himself as the second stage dealer whereas the co-appellant has the third stage dealer but, the payment of duty has not been disputed. Therefore, penalty u/r 26 of the Central Excise Rules is not imposable on the co-appellant as ingredients of the said provisions are missing, but for the breach of misrepresentation has committed by the co-appellant, therefore, penalty u/r 27 of the Central Excise Rules, 2002 is imposable on co-appellant. Appeal allowed in part.
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