2018 (10) TMI 1197

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..... ar Tripathi (AC) AR for Respondent ORDER Per: Anil Choudhary The issue in this appeal is, whether the appellant, a manufacturer of Transformers, have rightly taken Cenvat Credit on the goods/ transformers returned by the buyers during the period January, 2011 to March, 2012 under Rule 16(1) of Central Excise Rules, 2002 on the basis of triplicate copy of invoices meant for the consigner, which .....

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..... It appeared to Revenue that Rule 9 of CCR, 2004 prescribes the documents on the basis of which credit shall be taken by the manufacturer or provider of output service as the case may be. The appellant is not in possession of any such document and accordingly the said Cenvat Credit of Rs. 23,65,464/- was proposed to be disallowed under Rule 14 of CCR, 2004 and further penalty was also proposed. Th .....

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..... ods are returned back to the factory for any reason including remaking, refining, reconditioning, etc. The assessee on any such goods on which duty was paid at the time of removal thereof shall state the particulars of such receipt in his records and shall be entitled to take Cenvat Credit of the duty paid as if such goods are received as inputs under the Cenvat Credit Rules and utilized those cre .....

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..... s of manufacturer's own triplicate copy of invoice under which the final product was originally cleared. These invoices are invoices of input - manufacturer. Hence, it cannot be said that during the disputed period there is no provision of law for using triplicate copy for Cenvat purposes. Therefore, triplicate copy was valid for Cenvat purpose during the disputed period. It was further held t .....

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..... rovision by way of exception to the normal rules. Further, I find that the facts herein are squarely covered in the favour of appellant by the Coordinate Bench of this Tribunal in the case of BAPL Industries Ltd (supra). Accordingly, I allow the appeal and set aside the impugned order. The appellant shall be entitled to the consequential benefits in accordance with law. (Dictated and pronounced i .....

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