2007 (3) TMI 109

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....acts. Hence, they are taken up together for disposal. The issue in these appeals is as to whether availment of Cenvat credit by the appellants on the basis of the documents issued by second stage dealer can be accepted in terms of the Board Circular No. 137/48/95-CX, dated 18-7-1995 and 218/52/96-CX, dated 4-6-1996. Both the appellants have received M.S plates from M/s. REC Ispat, Visak. M/s. REC ....

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.... The registered dealer has sold the goods to the appellant by issuing second stage dealer invoice. This has not been accepted by the revenue. The CBEC, in the noted circulars has clearly clarified the issue and has held that the first stage dealer need not be a registered one so long as the entire goods are sent to the consignee. Therefore, the Original Authority has taken the view that appellants....