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2019 (7) TMI 765 - AT - Central ExciseCENVAT Credit - duty paying invoices - credit denied alleging that the appellant has taken cenvat on the strength of invoices issued by the third stage dealer - HELD THAT:- In the reply to the show cause notice, the appellant had submitted that as per the agreement between M/s Gupta Impex and M/s Ess Vee Udyog, M/s Ess Vee Udyog is a consignment agent and procured the goods from M/s Gupta Impex on the strength of ‘F’ Form. The said evidence has not been considered by the Revenue while passing the impugned order. On going through the F Form as well as agreement produced by the appellant, it has been established by the appellant that M/s Ess Vee Udyog, Plot No. 5-6, Ram Bagh Colony, Jalandhar is the consignment agent of M/s Gupta Impex, Delhi as they have procured the goods on the strength of ‘F’ Form placed herein above. As M/s Ess Vee Udyog, Jalandhar is the consignment agent, therefore, M/s Bala Ji Udyog is only a second stage dealer who has issued invoices to the appellant and supplied the goods to the appellant - Therefore, the appellant has rightly availed the cenvat credit on the basis of the invoices issued by Shri Bala Ji Udyog, Jalandhar as second stage dealer. The appellant has rightly availed cenvat on the strength of invoices issued by the second stage dealer, therefore, the cenvat credit cannot be denied - Penalty also not imposable. Appeal allowed - decided in favor of appellant.
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