2015 (12) TMI 1307

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d grey fabrics from the dealers and availed Cenvat Credit on the basis of the invoices, bearing the name of the dealer, which were endorsed in favour of the appellant. A show cause notice dtd 26.11.2008 was issued proposing to deny the Cenvat Credit of Rs. 15,83,994/- alongwith interest and to impose penalty for the period from December 2004 to July 2006. It has been alleged that the appellant availed the Cenvat Credit on Grey Fabrics against the endorsed invoices. The Adjudicating Authority confirmed the demand of duty alongwith interest and imposed penalty of equal amount of duty. By the impugned order, the Commissioner (Appeals) rejected the appeal filed by the appellant. 2. The Learned Advocate on behalf of the appellant submits that....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ents for availment of the Cenvat Credit. Rule 9 is reproduced below: "9. Documents and accounts.- (1) The CENVAT credit shall be taken by the manufacturer or the provider of output service or input service distributor, as the case may be, on the basis of any of the following documents, namely :- (a) an invoice issued by - (i) a manufacturer for clearance of - (I) inputs or capital goods from his factory or depot or from the premises of the consignment agent of the said manufacturer or from any other premises from where the goods are sold by or on behalf of the said manufacturer; (II) inputs or capital goods as such; (ii) an importer; (iii) an importer from his depot or from the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r (c) a bill of entry; or (d) a certificate issued by an appraiser of customs in respect of goods imported through a Foreign Post Office; or (e) a challan evidencing payment of service tax by the person liable to pay service tax under sub clauses (iii) and (iv) of clause (d) of sub-rule (1) of rule (2) of the Service Tax Rules, 1994; or (f) an invoice, a bill or challan issued by a provider of input service on or after the 10th day of, September, 2004; or (g) an invoice, bill or challan issued by an input service distributor under rule 4A of the Service Tax Rules, 1994." 5. On perusal of the Rule 9 of the Cenvat Credit Rules, it is clear that the Cenvat Credit cannot be allowed on the endorsed....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ctants on account of M/s Procter and Gamble Home Products Ltd. M/s Standard Surfactants has not availed Cenvat Credit and after processing the goods, they sent the goods to the respondents. The present case related to Cenvat Credit Rules 2004. Further, there is no material available on record that as to whether the merchant/dealer had availed the credit or not. So, the case laws relied upon by the appellant would not apply in the present case. 7. The Learned Advocate contented that the demand is barred by limitation. On perusal of the impugned order, it is seen that the appellant filed monthly return during the relevant period. There is no material available that the appellant had disclosed the endorsed invoices to the Dept. There is no ....