2009 (11) TMI 268

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....ave been availing Cenvat credit of duty paid on the sugar. A Circular by CBEC dated 6-3-2003 was issued permitting the credit of AED (GSI) in respect of the inputs received from 1-4-2000. An amendment to Rule 3 of the Cenvat Credit Rules was made on 1-3-2004 giving retrospective application to the amendment granting Cenvat credit of AED (GSI). The appellant received supplementary invoices on 30-8-2003 and availed AED (GSI) in respect of sugar procured from the dealers during the period 2000-01 to 2002-03. A show cause notice was issued alleging that the supplementary invoices issued by the dealers are not covered under Rule 7 of the Cenvat Credit Rules as specified documents for the purpose of availing the Cenvat credit and therefore, they ....

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....which the duty has been paid by the said manufacturers of sugar. Consequent to clarification of the Board dated 6-3-2003, the appellants have taken credit of AED (GSI) in respect of sugar procured from the dealers as well. The original authority denied the credit on the ground that Rule 7 does not refer to supplementary invoices by the dealers as relevant documents. It was also found by the authorities that along with any supplementary invoices, no goods have been received by them. He submits that both these grounds are not valid. The invoices supplied by the manufacturer or by the dealers are issued in terms of Rule 11 of the Central Excise Rules, 2002. Rule 11 (7) of the Central Excise Rules specifically states that the said provisions ar....

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....sion has to be given strictly in terms of the said Rule and therefore, he seeks upholding of the order of the Commissioner (Appeals). 6. I have carefully considered the submissions from both sides. It is not. in dispute that the AED (GSI) paid on sugar is eligible as Cenvat credit in view of retrospective amendment of Rule 3 of the Cenvat Credit Rules. It is also submitted by the learned Advocate for the appellants that the original invoices issued by the dealers have reference to the invoices of the manufacturer. On the basis of the said invoices, BED portion which was specifically indicated has already been availed as credit which is not in dispute. The invoices as well as supplementary invoices of the dealers are to be construed as ha....