2011 (6) TMI 364

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....thew John: The appellants M/s Supreme Industries Ltd. are manufacturers of Rigid PVC Films/PVC sheets. They sell these products to their various customers by engaging a commission agent. The commission agent had issued debit notes to the appellant showing the invoice no., the name of the customer to whom goods have been sold through them and also showing the amount of commission as well as serv....

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....entral Excise or Service Tax registration number of the person issuing the invoice, as the case may be, name and address of the factory or warehouse or premises of first or second stage dealers or provider of taxable service, and the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, is satisfied that the goods or services covered by the said....

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....s specified therein. His argument is that Rule 9(2) deals with only documents specified under Rule 9(1) and Rule 9(2) is not for the purpose of introducing any new document. He relies on the following case laws in his support:-     (i) S K Foils Ltd. vs. Commissioner of Central Excise, New Delhi-III 2009(239)ELT 395 (P&H)     (ii) Commissioner of Central Excise ....

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....licable in the case of Service Tax for example there is no transporter involved. In this case, the issue is that document is called debit note and not invoice. As per my understanding, it is only a difference in nomenclature of the document and not any different document itself because no case has been made out that information prescribed under rule 9(2) of the Cenvat Credit Rules is missing. At t....