2016 (7) TMI 985

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ant uses imported raw petroleum coke. During the period February to July, 2006, the appellant availed cenvat credit on imported raw petroleum coke which was imported by M/s Paradeep Carbon Limited - their sister unit  and transferred to them under commercial invoices alongwith the endorsement on the reverse side of the corresponding bills of entry.  The Commissioner in the impugned order disallowed the cenvat credits which were taken on the basis of five such invoices issued by their sister unit, for the following reasons: (i)  The credit has been taken on the basis of the invoices issued by the sister unit which are not approved documents for taking cenvat credit under Rule 9(1) of the Cenvat credit Rules, 2004 inas....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ra vs. Eupec-Welspun Coatings India Ltd. 2010 (260) ELT 381 (Guj.) ii)  Eupec-Welspun Coatings India Ltd. vs. CCE, Vadodara 2009 (235) ELT 347 (T) iii)  Twenty First Century Printing Ltd. vs. CCE, Surat 2009 (234) ELT 277 (T) iv)  Vimal Enterprises vs. UOI 2006 (195) ELT 267 (Guj.) 4.  They have also submitted a copy of the Chartered Accountants Certificate dated 25.02.2008 certifying that after verification of the cenvat accounts of the appellant as well as M/s Paradeep Carbons Limited (the supplier of the imported goods and sister unit), it was found that the total cenvat credit taken by both units did not exceed the total CVD paid in respect of all the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of the Cenvat Credit Rules, 2004, we find that a invoice issued by an importer is a valid document for availing the cenvat credit.  Registration under Central Excise Rules becomes a requirement for such invoices only in case the importer has to clear the goods from his depot or consignment agent as indicated in Rule 9(1)(a)(iii).  Commissioner has insisted on such registration of the supplier/ importer citing para 3.1(ii) of Chapter 2 of the CBEC Manual of Supplementary Instructions.  The said instructions  reads as under: "3.1  In accordance with Rule 9 of the said Rules the following category of persons are required to register with jurisdictional Central Excise Officer in the Divisional Office having ju....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pot or from the premises of the consignment agents or any other premises from where such goods are sold, (ii) Invoice issued by an importer or by an importer from his depot or from the premises of the consignment agents or any other premises from where such goods are sold, (iii) Invoice issued by a first stage dealer or a second stage dealer, (iv) A supplementary invoice issued by a manufacturer or, importer (This includes challan or any other similar document evidencing payment of additional amount of additional duty leviable under section 3 of the Customs Tariff Act.) (v) Bill of Entry, (vi) Certificate issued by an Appraiser of Customs in respect of goods imported through Foreign Post Office, ....