TMI Blog2017 (3) TMI 783X X X X Extracts X X X X X X X X Extracts X X X X ..... authorities - the Tribunal on an identical issue in the case of Jupiter Alloy & Steel (India) Ltd. v. CCE, Kolkata-IV, [2016 (12) TMI 1217 - CESTAT KOLKATA], where it was held 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 - appeal allowed - demand set aside - decided in favor of appellant. - E/75929/15 - FO/75235/2017 - Dated:- 15-3-2017 - Shri P. K. Choudhary, Member(Judicial) Shri S. P. Siddhanta, Consultant for the Appellant Shri J. Bose, AC(AR) for the Revenue ORDER Per: Shri P. K. Choudhary Briefly stated the facts of the case are that the appellants were engaged in the manufacture of Non-Alloy steel ingot, Non-Alloy s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that the Cenvat Credit in respect of inputs as capital goods purchased from the dealers shall be allowed only if such dealers have maintained records on which duty was paid by the producer of such inputs or capital goods and only an amount of such duty on pro-rata basis has been indicated in the invoice issued by him. For proper appreciation of the case, the relevant portions of Rule 9 are reproduced below:- RULE 9. (1) The CENVAT Credit shall, namely :- * * * * * * * * (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 : [(3) * * * * *] (4) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The expressions a manufacturer shall be allowed to take credit (hereinafter referred to as the Cenvat credit) of (i) the duty of excise'. Paid on any input or capital goods received in the factory of manufacturer of final products in Rule (3)(1) make it clear that the manufacturer would take the Cenvat credit of the duty of excise paid on any inputs received by the manufacturer of final products. In the present case, there is no dispute that the appellant on the basis of the documents as indicated in Rule 9(1) of Cenvat Credit Rules, 2004 availed the credit. Further, the appellant as manufacturer of the final product, maintained the records as provided in Rule 9(5) of the Rules. 4. In my considered view Rule 9(4) is applicable in r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remises on an order being placed by the dealer of excisable goods without being brought to the latter's premises. The duplicate copy of the manufacturers invoice issued under the provisions of rule 52Awill serve as a cover for transport and for availment of Modvat credit. 2. Representations have been received to the effect that the Central Excise field authorities are insisting that such dealers taking part in transit sale should get themselves registered with the Department. 3. The matter has been examined by the Board. I am directed to say that as the movement of goods in such cases will take place on the manufacturer's invoice issued under the Rule 52A which will also be treated as a valid duty paying document and no se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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