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Transformers & Rectifiers (india) Ltd Versus Commissioner of Central Excise-Ahmedabad-II

2015 (10) TMI 1683 - CESTAT AHMEDABAD

Availment of CENVAT Credit - Cenvat Credit was denied on the ground that the appellant had not purchased to goods directly from the registered dealer and received through the intermediaries - Held that:- Advocate submits that the decision of Tribunal was upheld by the Hon’ble Gujarat High Court in the case of Commissioner of Central Excise, Ahmedabad-II vs Transformers & Rectifiers (India) Ltd [2012 (11) TMI 562 - GUJARAT HIGH COURT]. - Following the decision of the Tribunal in the appellant’s o .....

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non- prosecution. 2. After hearing both the sides and on perusal of the application, I find that there is a sufficient reason for recalling the order dated 19.02.2015. Accordingly, the order dated 19.02.2015 is recalled and the appeal is restored in its original number. Upon consent of the parties, the appeal is taken upon for hearing. 3. The relevant facts of the case, in brief, are that the appellant availed CENVAT credit on the basis of the invoices of the registered dealer. Cenvat Credit wa .....

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appellant. The relevant portion of the said decision is reproduced below:- Heard both the sides. In this case credit has been denied on the ground that the invoice issued by 1st/2nd stage dealer was not based on the order placed on the dealer but to an intermedia namely M/s. Darmin Steel Suppliers. This view is taken on the ground that the goods were being received under the delivery challans and commercial invoices of M/s. Darmin Steel Suppliers and payments were also made only to them. On the .....

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liers had issued their own delivery challan and invoice and received payment. We find that Rule 9 of Cenvat Credit Rules, 2004 provides that cenvat credit shall be taken on an invoice issued by a 1st or 2nd stage dealer. In this case credit has been taken on the basis of invoice issued by the 1st/2nd stage dealer only. The invoice also shows the name and address of the appellant as consignee. Further as required under Rule 9(2) of Cenvat Credit Rules, the invoice also contains all the details su .....

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is of invoice issued by the 1st/2nd stage dealer and not on the basis of commercial invoice issued by M/s. Darmin Steel Suppliers. Rule 9 has no such requirement that the payment should be made to the 1st/2nd stage dealer only. Further what is required is goods must have been received and utilised for manufacture. We also find that the Circular No.218/52/96-CX dated 04.06.96 issued by the Board which covers situations like this is applicable to the present case also. Even though rules have under .....

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