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2017 (3) TMI 459 - CESTAT KOLKATA

2017 (3) TMI 459 - CESTAT KOLKATA - TMI - CENVAT credit - denial on the ground that the assessee is not eligible to take credit on the strength of documents, which are not statutorily prescribed - Held that: - CBEC vide Circular No. 218/52/96-CX dated 04.06.1996 has clarified that such persons who are taking part in transit sale need not get themselves registered as per provisions of Rule 57G of the CER, 1994 - the appellant is inconsonance with the procedure prescribed by the department - also, .....

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i K. P. Dey, Adv. for the Appellant Shri S. Dasgupta, Dy.Commr. (A.R.) for the Revenue ORDER Per Shri P. K. Choudhary This appeal has been filed by the appellant against the Order-in-Appeal No. 190/Kol-IV/2015 dated 16.06.2015 passed by Commr. (Appeals) of Central Excise, Kolkata, under which the ld.Commissioner (Appeals) has upheld the Order-in-Original dated 16.09.2013 and dismissed the appeal and holding that the appellant is ineligible to take CENVAT Credit on the strength of documents, whic .....

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ed dealers as Buyer . The ld.Advocate relied on the CBEC s Circular Nos.96/7/95-CX dated 13.02.1995 & 218/52/96-CX dated 04.06.1996, clarifying that if inputs are directly received by an assessee under manufacturer s invoice, no separate invoice under the provisions of Rule 57G of the Central Excise Rules, 1994 is required to be issued and such dealers of excisable goods, need not get themselves registered. 3. Shri S.Dasgupta, ld.Dy.Commissioner (A.R.) appearing on behalf of the Revenue argu .....

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irectly purchasing such inputs from them and (ii) where the buyers (un-registered dealers) came in between the consignor and consignee (appellant herein). 6. It is observed that CBEC vide Circular No. 218/52/96-CX dated 04.06.1996 has clarified as follows:- The Board vide its Circular No. 96/7/95-CX, dated 13-2-1995 clarified that under the heading Transit sale movement of goods could take place directly on a Rule 52A invoice from the manufacturer s premises to the user s premises on an order be .....

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