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TMI Blog2010 (6) TMI 392X X X X Extracts X X X X X X X X Extracts X X X X ..... ery goods and the Cenvat Credit has also allowed in respect of the inputs, lying in stock or in process or contained in finished products lying in stock as on 31st March, 2003 by introducing Rule 9A of Cenvat Credit Rules, 2002 by way of transitional provisions for Textile Articles. As per the provisions of Rule 9A of Rules, the manufacturer was to file a declaration on or before 15th June, 2003 in respect of the inputs lying in stock, contained in the goods under process or contained in finished products. The Rule further provides that the manufacturer can claim credit of actual duty paid in respect of inputs subject to availability of the documents evidencing actual payment of duty. Sub-rule (2) of Rule 9A of Rules further provides that i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s i.e. yarn and as per the provisions of Rule 7 of the Cenvat Credit Rules, 2002, the Cenvat credit can be taken on the basis of the documents, such as, invoices issued by the manufacturers or from the premises of the consignment agents of the manufacturer or from any other premises from where the goods were sold by, or on behalf of the said manufacturer. The contention is that as the invoices are issued by the consignment agents on behalf of the manufacturer, hence, the findings of the adjudicating authority that the invoices issued by the consignment agent in respect of valid duty payment documents are not sustainable. The appellants also produced certificate from the manufacturer in respect of the duty payment on yarn supplied to the con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue date on 11-7-2003, the appellants claimed credit as per the provisions of sub-rule (1) of Rule 9A of the Cenvat Credit Rules and claimed the credit of Rs. 81,11,297/- in respect of the inputs contained in the finished goods and before the adjudicating authority, the appellants only claimed the benefit to the extent of Rs. 55,12,633/-. The documents relied upon by the appellants were issued by the consignment agents and majority of the documents does not contain particulars regarding payment of duty. The documents relating to the months of August and October, 2002, whereas the appellants claimed the benefit of credit on the basis of invoices as on 31-3-2003. The contention is that as the declaration claiming actual Cenvat credit was filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid sub-rule, who is unable to produce the document evidencing actual payment of duty, shall be entitled to avail credit, calculated in a manner referred to in sub-rule (3), on inputs falling under Chapters 50 to 63 of the First Schedule to the Tariff Act, lying in stock or in process or contained in finished products lying in stock as on 31st day of March, 2003 upon making a written declaration of the description, quantity and value of the stock of each of such goods. The declaration made under this sub-rule shall exclude quantity of stock declared under sub-rule (1). (3) (a).................................................................... (b).................................................................... (i).................... ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m under sub-rule (1) and in respect of sub-rule (2), the declaration made under sub-rule (2) shall exclude quantity of stock declared under sub-rule (1). Meaning thereby that the appellant has to file one declaration under Sub-rule (1) claiming the credit in respect of inputs on actual basis showing documents evidencing actual payment of duty and other declaration under sub-rule (2) where the documents are not available with the manufacturer for deemed credit and the declarations are to be filed on or before 15th June, 2003 as provided under sub-rule (4). The claim of the appellant under sub-rule (1) of Rule 9A of Rules is after the due date. 9. The appellants relied upon the decision of the Tribunal in the case of M/s. Rupa & Co. ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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