TMI Blog2015 (9) TMI 724X X X X Extracts X X X X X X X X Extracts X X X X ..... specific, credit should not be availed. Rule 7(1) of the Cenvat Credit Rules, 2002, specifies that the invoice, based on which credit is availed, should be in the name of the person, who availed the credit. In the present case, the invoices in question are not in the name of the appellant. Hence, the appellant is not entitled to avail the credit. Therefore, the Department was justified in reversing the credit, which was affirmed by the Tribunal correctly. Extended period of limitation - suppression of facts - Held that:- There is no reference to the document dated 15.1.2002 said to have been addressed to the Department. The Adjudicating Authority held that no proof has been placed before him to show that the Department was aware of the issue during the material period and no proof has been submitted to support the claim that the subject goods were actually received into the factory and put into use in the manufacture of the final products. This finding of the Adjudicating Authority was confirmed by the Commissioner (Appeals) as well as by the Tribunal - no reason to differ with the findings of the Authorities below. We find no question of law much less any substantial question o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l the credit or else, the goods should be endorsed to him by the consignee. An invoice on which credit is sought to be taken would therefore, be specific to that consignee and unless specifically permitted by law, credit cannot be taken of the duty shown to have been paid on that invoices(s) by anyone other than the consignee. I have perused the invoices in questions. I find that M/s.Volvo, the manufacturer have consigned the subject goods to Ms.Nav Bharat, Bangalore. Nowhere in the said invoices I find either mention of M/s.P.L.Haulwel as the consignee nor has any endorsement been made to the effect that the subject goods are actually consigned to them. Also, no documentary proof has been produced either to prove the fact that M/s.Nav Bharat, in turn, have consigned the subject goods to M/s.P.L.Haulwel or, that the said goods were actually received into their factory and used in the manufacture of final products. It is only M/s.P.L.Haulwel's contention that the subject goods were received by them and put into use in the manufacture of final products. This being the case, I am not inclined to accept M/s.P.L.Haulwel's contention that the Rule 7 of the CENVAT Credit Rules, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Trailer valued at ₹ 6,95,652/-. The items were received by the assessee from Navbharat, and they have manufactured 8 Tipping Trailers by using a few materials viz., suspension, Axles, Brakes, Electricals, Wheel Rims and landing Gears which were salvaged from the 8 Nos. of old Flat Bed Trailers so received from Navbharat. The said credit of ₹ 8,34,784/- was taken on the strength of such invoices issued by M/s.Volvo to M/s.Nav Bharat for the clearances of the Flat Bed Trailers manufactured by them during the year 1998-1999 . The payment of duty in respect of the Flat Bed Trailers manufactured by M/s. Volvo India for clearance to M/s. Nav Bharat was in the years 1998 and 1999. The said Flat Bed Trailers were sent by M/s.Nav Bharat to the appellant in the year 2002 for salvaging Suspension, Axles, Brakes, Electricals, Wheel Rims and landing gears therefrom and Manufacture of 8 Tipping Trailers thereupon. The appellant had taken credit on the basis of the Volvo invoices of 1998-99 consigned to Nav Bharat in respect of the Flat Bed Trailers, he had received from M/s. Nav Bharat in the year 2002. The procedural safeguards like 'invoice should be in the name of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itled to take cenvat credit of duty paid as if such goods are received as 'inputs' under the Cenvat Credit Rules, 2002. The ld. AR contended that the appellant availed the credit on the basis of documents, which are not prescribed under Rule 7 of the Cenvat Credit Rules, 2002. For the purpose of proper appreciation, Rule 7(1) of CCR is reproduced below :- Rule 7. Documents and accounts. - (1) The Cenvat credit shall be taken by the manufacturer on the basis of any of the following documents, namely :- (a) an invoice issued by - (i) a manufacturer for clearance of - (I) inputs or capital goods from his factory or from his depot or from the premises of the 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; (II) inputs or capital goods as such; (ii) an importer; (iii) an importer from his depot or from the premises of the consignment agent of the said importer if the said depot or the premises, as the case may be, is registered in terms of the provisions of Central Excise Rules, 2002; (iv) a first stage dealer or a second stage dealer, in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e name of M/s. Volvo India Pvt.Ltd. in their letter to evade payment of duty and extended period of limitation would be applicable. 8. In view of the above discussion, I do not find any reason to interfere with the order of Commissioner (Appeals). Accordingly, the appeal filed by appellant is dismissed. 8. Aggrieved by the said order of the Tribunal, the assessee is before this Court. 9. Heard learned counsel appearing for the appellant and the learned Standing Counsel appearing for the respondent and perused the materials placed before this Court. 10. It is seen that the appellant had availed cenvat credit on the basis of the invoices issued by M/s.Volvo India Pvt. Ltd., consigned to M/s.Nav Bharat Corporation, who in turn, sent the materials to the assessee for remade, refined, reconditioned or for any other reasons. Admittedly, the invoices in question are not in the name of the appellant. 11. A plain reading of Rule 16 and Rule 7(1) of the Cenvat Credit Rules, 2002 reveals that the duty paid goods should be received by the assessee for being remade, refined, reconditioned or for any other reason and they are entitled to take cenvat credit of the duty paid, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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