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M/s Goa Carbon Limited Versus CCE, Raipur

2016 (7) TMI 985 - CESTAT NEW DELHI

Cenvat Credit - Duty paying documents - invoices issued by the sister unit - Invoices do not contain all the prescribed particulars required in terms of Rule 9(2) of the Cenvat Credit Rules, 2004. - Held that:- In any case, there is no dispute about the duty paid nature of imported goods, which they have received and used in the factory for manufacture of final products. The case laws cited by the appellant support the view that credit would not be denied on the ground that the document does not .....

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it imported the goods. Accordingly, we have no hesitation in concluding that the appellant is entitled to cenvat credit and consequently we set-aside the impugned order. - Credit allowed - Decided in favor of assessee. - Excise Appeal No. 1884 of 2008- Ex. DB. With E/Cross/42/2009 - Final Order No. 52294 / 2016 - Dated:- 23-6-2016 - Ms. Archana Wadhwa, Member (Judicial) and Mr. B. Padmanabhan, Member (Technical) Sh. M. S. Nagaraja, Advocate for the appellant Sh. Yogesh Agarwal, DR for the respon .....

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gwith the endorsement on the reverse side of the corresponding bills of entry. The Commissioner in the impugned order disallowed the cenvat credits which were taken on the basis of five such invoices issued by their sister unit, for the following reasons: (i) The credit has been taken on the basis of the invoices issued by the sister unit which are not approved documents for taking cenvat credit under Rule 9(1) of the Cenvat credit Rules, 2004 inasmuch as the importer issuing the invoices have n .....

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h the part quantity transferred has been clearly mentioned. In terms of Rule 9(1)(a)(ii) of the Cenvat Credit Rules, 2004 the invoices issued by the importer containing all the requisite particulars alongwith copies of the relevant bills of entry evidencing payment of CVD on the imported goods are valid documents for availing cenvat credit. This rule does not stipulate the necessity of registration of the importer for issuing such invoices. The importer is required to take registration only if t .....

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First Century Printing Ltd. vs. CCE, Surat 2009 (234) ELT 277 (T) iv) Vimal Enterprises vs. UOI 2006 (195) ELT 267 (Guj.) 4. They have also submitted a copy of the Chartered Accountants Certificate dated 25.02.2008 certifying that after verification of the cenvat accounts of the appellant as well as M/s Paradeep Carbons Limited (the supplier of the imported goods and sister unit), it was found that the total cenvat credit taken by both units did not exceed the total CVD paid in respect of all t .....

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ider of output service or input service distributor, as the case may be, on the basis of any of the following documents, namely:- (a) an invoice issued by - (i) [a manufacturer or a service provider for clearance of -] (I) inputs or capital goods from his factory or 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; ( .....

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credit. Registration under Central Excise Rules becomes a requirement for such invoices only in case the importer has to clear the goods from his depot or consignment agent as indicated in Rule 9(1)(a)(iii). Commissioner has insisted on such registration of the supplier/ importer citing para 3.1(ii) of Chapter 2 of the CBEC Manual of Supplementary Instructions. The said instructions reads as under: 3.1 In accordance with Rule 9 of the said Rules the following category of persons are required to .....

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y paid goods. (iv) Persons who obtain excisable goods for availing end use based exemption. (v) Exporter- manufacturers under rebate/ bond procedure; and Export Oriented Units, which have interaction with the domestic economy (through DTA sales or procurement of duty free inputs). (vi) Persons who get yarns, fabrics, readymade garments etc. manufactured on job work under Rule 12B. (not required now). On a perusal of these instructions we find that such a requirement has been specified only in ca .....

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e premises of the consignment agents or any other premises from where such goods are sold, (ii) Invoice issued by an importer or by an importer from his depot or from the premises of the consignment agents or any other premises from where such goods are sold, (iii) Invoice issued by a first stage dealer or a second stage dealer, (iv) A supplementary invoice issued by a manufacturer or, importer (This includes challan or any other similar document evidencing payment of additional amount of additi .....

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