TMI Blog2019 (2) TMI 1350X X X X Extracts X X X X X X X X Extracts X X X X ..... by importer not as a registered importer for issuing the invoice but he issued the invoice as a first stage dealer, the first stage dealer registration is also under Rule 9 and which was in force at the time of issuing the invoice, therefore, the invoice issued by an importer even in the capacity of first stage dealer, it cannot held invalid particularly for the reason that the first stage dealer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 04. An importer who issues an invoice on which cenvat credit can be taken should be registered under Rule 9 of Central Excise Rules, 2002. The case of the department is that since the supplier importer was registered as a first stage dealer but not registered as importer for issuing invoice, the invoice issued by him is invalid document and cenvat credit is not admissible. 2. Sh. Sanjay Apte, L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dment in Rule 9, by the Notification 8/2014-CE(NT), it is mandatory on the part of the importer to register himself as an importer for issuing the cenvatable invoice therefore after amendment the invoice issued as a first stage dealer is not a valid document. 4. I have carefully considered the submission made by both the sides and perused the records. 5. I find that though the invoice was is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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