TMI Blog2018 (2) TMI 392X X X X Extracts X X X X X X X X Extracts X X X X ..... Stage dealer has to maintain records indicating the facts where inputs or capital goods was supplied from the stock. Except few invoices, wherein the declaration is not filed, it could have been verified by the Revenue from the concerned Jurisdictional authorities - the legitimate claim of the appellant for availment of cenvat credit cannot be denied for simple reasons that the First Stage/ Secon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not indicate the details of entries made in RG-23D and as per the Provisions of Rule 9(3) of the Cenvat Credit Rules, 2004, the duties cast upon the appellant herein to ensure that all the details are filled and credit is availed of that amount. 4. Ld. Counsel draws attention to the Provisions and also allegation made in the Show Cause Notice. It is his submission that the invoices on which cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n which duty was paid for production of such inputs. Subsequently, he draws my attention to few invoices which are disputed in the goods in hand and submits that the declaration which has to be made by the First Stage/ Second Stage dealer is not filled up and they are blank. It would indicate that the invoices are not in accordance with the Provision of law and the appellant herein is a person who ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k register. Few of the invoices do also indicate that the excise declaration which has to be filled up by the First Stage/ Second Stage dealer, the columns are blank. At the same time, I do find that all the invoices indicate specifically the details of duty paid by the manufacturer from whom the said goods were received by the First Stage/ Second Stage dealer. At this juncture, it is relevant to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed, it could have been verified by the Revenue from the concerned Jurisdictional authorities, in my view, the legitimate claim of the appellant for availment of cenvat credit cannot be denied for simple reasons that the First Stage/ Second Stage dealer has not filled up the columns correctly. More so when there is no dispute as to receipt of the goods and the consumption thereof in the factory pre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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