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2009 (8) TMI 563 - CESTAT, NEW DELHICenvat Credit- Documents- The appellants are engaged in the manufacture of M.S. Ingots classifiable under Sub-heading No. 7206.90 of the Schedule to the Central Excise Tariff Act, 1985. The appellants were availing Cenvat credit facility. They purchased three consignments from M/s. Maheshwari Udyog, Visakhapatnam under cover of duty paid Central Excise invoices issued by registered dealer. They availed credit on the inputs on the basis of invoices of M/s. Maheswari Udyog a registered dealer. It has been alleged that M/s. Maheshwari Udyog purchased the goods from M/s. A.S. Traders, Visakhapatnam who purchased the goods from manufacturer of goods i.e. Rashtriya Ispat Nigam Ltd., Visakhapatnam. It has further been alleged that M/s. A.S. Traders would be first stage dealer and Maheshwari Udyog would second stage dealer. So, invoice issued by Maheshwari Udyog on the basis of manufacturer’s invoice is invalid document. A show cause notice was issued proposing demand of duty of Rs. 42,668/- and imposition of penalty along with interest. Original authority dropped the show cause notice. Revenue filed appeal before the Commissioner (Appeals) whereby adjudication order was set aside. Hence, the appellants filed this appeal. Held that- no dispute regarding particulars of duty paid on goods declared in invoice. Invoice contained both dealer’s as well as assessee’s name. Goods directly received from manufacturer and supplied to assessee. Thus the order of original authority restored.
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