2017 (2) TMI 145

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....appellant has availed Cenvat credit on the invoice issued by the supplier of input, format of the invoice is dealers invoice. Therefore department has disputed the credit and this entry was not recorded in RG 23 Register of the supplier. 2. Shri. Sananda Khairnar, Ld. Counsel for the appellant submits that though the format of the invoice is dealer's invoice but supplier had issued this invoice....

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.... inputs under Rule 3(5) CCR. On the query from the bench regarding the details of availment of credit on receipt of input initially at the time of receipt by the supplier, he could not produce any evidence. 3. On the other hand, Shri. N.N. Prabhudesai, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue reiterates the finding of the impugned order. He further submits that first of ....

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....rms of Rule 3 (5) of CCR as supplier initially received the duty paid inputs and taken the credit and subsequently supply the same to the appellant and duty was debited in the RG 23 Part II register credit should be allowed to the appellant. However no evidence was produced by the appellant to the effect that the same input was received by the supplier and credit was availed thereof and in their R....