2013 (10) TMI 618

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of caustic soda purchased from a dealer- M/s. Chemical Sales, who is not registered. M/s. Chemical Sales had purchased the goods from M/s. Siel Chemical Complex; Rajpura. The Department was of the view that since M/s. Chemical Sales is not a registered dealer, the invoices issued by them were not valid documents for availing Cenvat Credit. On this basis the Cenvat Credit of Rs. 1,53,023/- was sought to be denied to M/s. Hindustan unilever Ltd. Besides this, the appellant M/s. Hindustan Unilever Ltd. have taken Cenvat Credit of Rs.53,005/- in respect of spare parts of capital goods by treating them as inputs which accordingly to the Department was not admissible as spare parts of capital goods, could not be treated as inputs. After issue of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....redit in any case, is admissible as being spare parts of capital goods are covered by the definition of capital goods. He, therefore, pleaded that the amount of Rs. 53,005/- already been paid by the appellant is sufficient for hearing of the appeals. 4. Sh. A.K. Jain, learned Jt. CDR, opposed the stay applications by reiterating the findings of Commissioner (Appeals) and pleaded that since the credit of Rs. 1,53,023/- has been taken on the basis of invoices of M/s. Chemical Sales who are neither a registered dealer nor a manufacturer, this credit is inadmissible, as in term of the provisions of Rule 9 of the Cenvat Credit Rules, 2004, the invoices issued by the dealer who is not registered dealer are not valid documents for Cenvat Credit....