2017 (2) TMI 876

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.....M. Dixit, Asstt. Commissioner (AR), for the Respondent. ORDER The fact of the case is that appellant availed Cenvat credit on the strength of invoices issued by second stage dealer, however the input was purchased from an agent of said second stage dealer. The show cause notice was issued wherein it was contended that the firms from whom appellant had purchased inputs are third stage dealer....

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....ant is before me. 2. Shri T.C. Nair, ld. Counsel for the appellant submits that appellant have availed Cenvat credit on the strength of invoices issued by second stage dealer, in the said invoices appellant's name is appearing as consignee therefore irrespective of the person from whom input was purchased but duty paying documents is consigned to the appellant, credit is admissible. The Ce....

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....8/52/96-CX, dated 4-6-1996 on "Modvat on transit sale". (d)    Relevant text of C.B.E. & C. Circular No. 96/7/95-CX, dated 13-2-1995 on "transit sale". 3. Shri H.M. Dixit, ld. Asstt. Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. On careful consideration of submissions made by both sides, I find that invoices....

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....goods are accordingly transported from the manufacturer's premises to the user's premises without being brought to the registered person's premises. In such a situation manufacturer will issue an invoice under Rule 52A. This invoice under Rule 52A will contain, in addition to the prescribed details including the consignee's name and address, mentioned therein, the registered person's name and addr....