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TMI Blog2018 (2) TMI 392X X X X Extracts X X X X X X X X Extracts X X X X ..... l No.EXCUS-004-APP-108/2017-18 dated 23.05.2017. 2. Heard both the sides and perused the records. 3. On perusal of the records, it transpires that the issue is regarding denial of cenvat credit to the appellant in respect of the consignment received by them from the First Stage/ Second Stage dealers. The allegation in the Show Cause Notice is that the invoices issued by the First Stage/ Second S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as to be complied with by a person who is availing the cenvat credit on the inputs on the strength of invoices issued by First Stage/ Second Stage dealers. He draws my attention to the Provisions of Rule 9(3) and submits that the said Rule specifically requires that the First Stage/ Second Stage dealer should make a declaration that he has maintained the records indicating the facts for supplying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 7. On such a factual statement, perused copies of the invoices are relevant which are in dispute before this Bench in the case in hand. I find that few of the invoices which are produced by the appellant's counsel indicate that the First Stage/ Second Stage dealer has categorically made a declaration that goods have been issued out of duty paid goods duly recorded consignment wise and entered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid by the producer of such input or capital goods an only amount of such duty on pro rata basis has been indicated in the invoices issued by him." 8. It can be seen from the above reproduced Rule that the First Stage/ Second 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 fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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