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TMI Blog2023 (3) TMI 1370X X X X Extracts X X X X X X X X Extracts X X X X ..... , Authorized Representative for the Respondent PER R. MURALIDHAR M/s. S. S. Engineering Works have procured their inputs like M. S. Angles, M. S. Channels etc. from M/s. Roshanlal Bhagirathmal under various Invoices. The Excise Duty shown in such Invoices have been taken as Cenvat Credit. The Department issued Show Cause Notice on the ground that the invoices of M/s. Roshanlal Bhagirathmal sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ese goods have been received by them in their factory and accounted for in their RG-23 records. Thus, all the records have been properly maintained for all these consignments. He relies on the case law of Kunststoff Polymers Ltd. Vs. Commr. of C. Ex., Bhopal-2009 (247) E. L. T. 546 (Tri. Del.), wherein similar issue was decided in favour of the Appellant. 4. The Ld. AR reiterates the findings of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ispute about the fact that the goods have been procured by the appellant through M/s. Sumitomo Chemicals India Pvt. Ltd. However, from the records, it is seen that M/s. Sumitomo Chemicals India Pvt. Ltd. had placed the order for the goods with M/s. SC Enviro Agro India Pvt. Ltd., a second stage dealer who supplied the goods directly under their invoices to the appellant, mentioning the appellant's ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... account of the dealer' on the invoices or the name of the dealer on the invoice, in itself, would not make the invoices ineligible documents for availing Modvat credit", so far as the goods have been directly received in the user's premises. Similar view has been taken by the Tribunal in the case of Prakash Cotton Mills Ltd. v. CCE, Bombay (supra), wherein the Tribunal held that in a situation wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... India Pvt. Ltd. mention M/s. Sumitomo Chemicals India Pvt. Ltd. as the customer, while at the same time mentioning the appellant as the consignee, will not become invalid document for taking Cenvat credit, we therefore, hold that the impugned order is not sustainable. The same is set aside and the appeal is allowed. (emphasis supplied) 7. The facts of the present case are similar. Therefore, re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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