2016 (12) TMI 1217

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.... ORDER This appeal has been filed by the appellant against Order-in-Appeal No. 125/KOL-IV/2013 dated 26.12.2013 under which First Appellate Authority has upheld denial of cenvat credit order of the Adjudicating Authority under Order-in-Original dated 30.01.2012. 2.  Sri Prosenjit Das (Advocate) appearing on behalf of the appellant argued that cenvat credit on certain inputs was taken by th....

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....ant but the name of an intermediate buyer is given in the documents who are not registered as dealers/sub-dealers. Therefore, the documents are not proper for taking cenvat credit. 4. Heard both sides and perused the case records. The issue involved in this proceeding is whether the appellant will be eligible to take cenvat credit on documents of the manufacturer when consignee (appellant) is dir....

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.... without being brought to the latter's premises. The duplicate copy of the manufacturer's invoice issued under the provisions of rule 52Awill serve as a cover for transport and for availment of Modvat credit. 2. Representations have been received to the effect that the Central Excise field authorities are insisting that such dealers taking part in 'transit sale' should get themselves registered w....