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of <h1>Appeal allowed after dealer's fault in invoice; credit denial overturned.</h1> <h3>JKM STEELS (P) LTD. Versus COMMISSIONER OF C. EX., MEERUT-II</h3> The appeal was allowed as the appellant was found not at fault for relying on valid documents provided by the dealer. The responsibility for any ... Cenvat/Modvat - Duty paying documents Issues involved: Appeal against confirmed demand due to denial of credit based on validity of invoices.Summary:The appellant filed an appeal against an order confirming a demand after denying credit. The appellants purchased inputs from dealers and availed credit based on dealer-issued invoices. The denial of credit was due to the dealer taking credit on an extra copy of the invoice issued by the manufacturer. The appellant argued that since there was no infirmity in the invoices issued by the dealer, they should not be denied credit. It was contended that if the dealer acted improperly, they should be held liable under the Central Excise Rules, and since no show cause notice was issued to the dealer, credit cannot be denied to the appellants.Upon review, it was found that the appellants received duty paid inputs from a registered dealer who had used an extra copy of the invoice to take credit. The appellant was not at fault for taking credit based on valid documents provided by the dealer. The responsibility for any irregularity in availing credit on the extra copy of the invoice lay with the dealer, who should be held accountable under the Central Excise Rules. Consequently, the impugned order denying credit was set aside, and the appeal was allowed. The order was dictated and pronounced in open court on 3-1-07.
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