TMI Blog2016 (12) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... me of D.C. Shah & Co. When all the appellants can get registered individually and separately and maintain all the records accordingly, what made them not to follow the same fashion in case of availment of CENVAT credit is not forthcoming. Under any circumstances an individual cannot avail CENVAT credit on the basis of invoices which is not in his name. The appellants are replying on cases wherein CENVAT credit was allowed to individual factory on the basis of invoices in the name of head office is irrelevant to the present case. The appellants are not branch offices and the D.C. Shah & Co. is not the head office. For registration sake all individual appellants are separate entities but only for availing CENVAT credit they are joint entity. This type of change of principle for separate purposes is not justified. Under this I hold that all the above appellants are not eligible to avail CENVAT credit on the basis of invoices issued in the name of D.C. Shah and Co. Further, the case law relied upon by the appellant, is not applicable to the case in hand, as the case relates to the CENVAT credit of branch office and Head Office which is altogether different then the facts involved in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 120/2009 dt.18.8.2009 10/2007 to 03/2008 04/2008 to 09/2008 Rs.47,272/- Rs.37,241/- 7 Smt. Sushma Shahikant Shah 119/2009 dt.18.8.2009 10/2007 to 03/2008 04/2008 to 09/2008 Rs.14,181/- Rs.11,034/- 8 Sh. Rakhi Kisan Shah 121/2009 dt.18.8.2009 10/2007 to 03/2008 04/2008 to 09/2008 Rs.18,908/- Rs.14,713/- 9 Sh. Ashish Kiran Shah 112/2009 dt.12.8.2009 10/2007 to 03/2008 04/2008 to 09/2008 ₹ 45,665/- Rs.35,531/- 10 Sh. Kiran Devchand Shah 114/2009 dt.18.8.2009 10/2007 to 03/2008 04/2008 to 09/2008 Rs.40,985/- Rs.31,890/- 11 Smt. Pratibha Kisan Shah 117/2009 dt.18.8.2009 10/2007 to 03/2008 04/2008 to 09/2008 Rs.59,894/- Rs.46,602/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants had availed the CENVAT credit on the basis of invoices which were not in their individual name but were in the name of Shri D.C. Shah and Others. Thereafter individual show-cause notices were issued to all the appellants proposing to reject and to recover ineligible CENVAT credit with interest and penalties. The appellants while replying to the show-cause notices denied the allegation made in the show-cause notices and asserted that the CENVAT credit has been claimed in accordance with the provisions of law. By Orders-in-Original, the Assistant Commissioner confirmed the demand along with interest and imposed penalty of ₹ 2,000/- under Rule 15(3) of CENVAT Credit Rules, 2004. Aggrieved by the said orders, appellants filed appeals before the Commissioner (A), who vide the impugned order decided all the 23 appeals. Aggrieved by the said order, 18 appellants have filed the present appeals. 3. Heard both the parties and perused the records. 4. Learned counsel for the appellant submitted that the name D.C. Shah and Others is used synonymously with that of the individual co-owners of the block and that Dev Chand House is their family name which they have been using ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that no CENVAT credit can be availed by the individual on the invoices which is not in his name. In this regard, it is pertinent to reproduce the provisions of Rule 9 of CENVAT Credit Rules, which is reproduced herein below: Rule 9 (2) No CENVAT credit under sub-rule(1) shall be taken unless all the particulars as prescribed under the Central Excise Rules, 2002 or the Service Tax Rules, 1994, as the case may be, are contained in the said document: Provided that if the said document does not contain all the particulars but contains the details of duty or service tax payable, description of the goods or taxable service, assessable value, Central Excise or Service tax Registration number of the person issuing the invoice, as the case may be, name and address of the factory or warehouse or premises of first or second stage dealers or provider of taxable service, and the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, is satisfied that the goods or services covered by the said document have been received and accounted for in the books of the account of the receiver, he may allow the CENVAT credit; 6. After conside ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
