2013 (3) TMI 162

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..... pellant is a registered dealer in terms of Rule 9 of the Central Excise Rules and receive goods from parent manufacturing units located at various places and supply the same to ultimate customers to be used in the manufacture of final products. The credit of duty paid on the goods received by the appellant and further despatched to the customers is being availed by them on the basis of invoices is .....

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..... e are also being despatched as per details on the annexure attached. On each of the annexures details of duty payment by original manufacturer are given. The appellant also submitted copies of the respective duty paid invoices of these goods. 3. Commissioner (Appeals) in his impugned order had held that in terms of the Cenvat Credit Rules, annexures cannot be made basis for availing Cenvat credit .....

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..... hether the appellant who is registered dealer can avail credit on the basis of annexures which are duly covered by the corresponding invoices and whether he can pass on such credit to its customers. On going through the impugned order, I find that the lower authorities are not disputing the fact of clearance of goods from Puttur unit on payment of duty, the receipt of the goods by the appellant th .....

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..... reasoning of the authorities below. The goods mentioned in the annexures are duly accompanied with the invoices issued by the manufacturing units indicating payment of duty on the same very goods. The possibility of misuse of the same by any other person cannot be made a ground for denial of credit to the appellant when the duty paid character of the goods stands established and receipt by the de .....

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..... g filed by them, it is hard to arrive at a conclusion that appellant was having any mala fide suppression or mis-statement. At the most it can be a case of genuine interpretation of provisions of Cenvat Credit Rules and cannot be attributed to any intent to evade duty on the part of the appellant. As such I am of the view that the demand having been raised by invoking longer period of limitation i .....

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