TMI Blog2010 (3) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... by the 1st stage dealer or second stage dealer or a manufacturer and hence not a valid duty paying document for taking Cenvat credit. Held that - since M/s Golden Steel company had purchased the goods from M/s Gautam steel Traders who are not first stage dealer, M/s Golden Steel Company are not covered by under "second stage dealer" as define in rule 2(s). Therefore, invoice issued by M/s Golden Steel Company not a valid duty paying document for taking cenvat credit. - E/1174/2008-SM - 418/2010-SM(BR)(PB) - Dated:- 16-3-2010 - Shri Rakesh Kumar, Member (T) Shri S.K. Bhaskar, DR, for the Appellant. None, for the Respondent. [Order]. - The facts leading to this appeal by the Revenue are, in brief, as under. 1.1 The respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssistant Commissioner's order. The Commissioner (Appeals) while setting aside the Cenvat credit demand against the respondent and also imposition of penalty on them, set aside the penalty on M/s. Golden Steel Company but upheld the penalty on M/s. Gautam Steel Traders. It is against this order of the Commissioner (Appeals) that the revenue has filed this appeal challenging the setting aside of Cenvat credit demand against the respondent company M/s. Sai Ram Industries and also setting aside the penalty on them. 2. Though the notice of hearing was issued to the respondent and the same has been acknowledged by them, none appeared on their behalf. Accordingly so far as the respondent are concerned, the case is decided as ex-parte as per the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ge dealer", means the dealer who purchases the goods directly from the manufacturer or from the depots of the manufacturer or the premises of consignment agent of the said manufacturer or from any other premises from where the goods are sold by or on behalf of the said manufacturer or from an importer or from the premises of consignment agent of such importer. In this case the goods has been sold by M/s. Swastika Pipes Ltd. to M/s. Rameshwar Das Devi Dayal who is not their consignment agent and M/s. Gautam Steel Trader have obviously purchased the goods from M/s. Rameshwar Das Devi Dayal, though they received the goods directly from M/s. Swastika Pipes Ltd. Since M/s. Gautam Steel Trader have not purchased the goods directly from the manufa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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