2011 (4) TMI 365

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....sp; After dispensing with the condition of pre-deposit of duty and penalty, we proceed to decide the appeal itself inasmuch as the issue is covered by the precedent decisions of the Tribunal in the same appellant s case.   2. The appellants had availed CENVAT Credit in respect of various inputs on the strength of dealer s invoices issued by M/s Bikaner Agrico, M/s Parshvam Steel Corpn.,....

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.... consignee of the goods.   3. We find that an identical issue was decided by the Tribunal in same appellant s case vide Order No.A/578/WZB/AHD/2011, dt.17.3.11. For better appreciation, we reproduce Para 4 of the said decision.   4. Heard both sides. In this case, credit has been denied on the ground that the invoice issued by 1st/2nd stage dealer was not based on the order placed ....

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....nvoice and received payment. We find that Rule 9 of CENVAT Credit Rules, 2004 provides that CENVAT Credit shall be taken on an invoice issued by 1st/2nd stage dealer. In this case, credit has been taken on the basis of invoice issued by the 1st/2nd stage dealer only. The invoice also shows the name and address of the appellant as consignee. Further, as required under Rule 9(2) of CENVAT Credit Rul....

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.... is goods must have been received and utilized for manufacture. We also find that the Circular No.218/52/96-CX, dt.4.6.96 issued by the Board which covers situations like this is applicable to the present case also. Even though the rules have undergone modifications, the principles underlying availment of CENVAT Credit remain the same. Therefore, this circular issued by the Board is applicable to ....