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2018 (5) TMI 1118 - AT - Central ExciseCENVAT credit - duty paying documents - whether the appellant is entitled for CENVAT Credit on the strength of invoice issued by an importer, who is registered as first stage dealer? - N/N. 30/2016-CE dated 15.8.2016 - Held that: - the first stage dealer includes the importer who sells the goods imported by him under the cover of invoice on which CENVAT Credit has been taken - In the present case, the importer who is registered as first stage dealer issued the invoice, therefore, the importer is undoubtedly covered in the terms ‘first stage dealer’. Therefore, the invoices issued by first stage dealer in respect of indigenous goods or imported goods, the invoice issued by such first stage dealer is valid document for availing the CENVAT Credit. As regards the N/N. 30/2016-CE (NT), this is not an amendment notification, however, the same is a clarification issued for the reason that this notification was not given effect to amendment under the Rule 9(2) of CENVAT Credit Rules, 2002 - it cannot be interpreted that only on or after the date of 28.6.2016 this clarificatory notification was issued, the first stage dealer was not entitled to issue a cenvatable invoice in respect of imported goods - the invoice issued by the first stage dealer in respect of the imported goods is clearly a valid document in terms of Rule 9 of CENVAT Credit Rules, 2004 for availing the CENVAT Credit. Appeal allowed - decided in favor of appellant.
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