2017 (3) TMI 459

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.....R.) for the Revenue ORDER Per: Shri P. K. Choudhary This appeal has been filed by the appellant against the Order-in-Appeal No.190/Kol-IV/2015 dated 16.06.2015 passed by Commr. (Appeals) of Central Excise, Kolkata, under which the ld.Commissioner (Appeals) has upheld the Order-in-Original dated 16.09.2013 and dismissed the appeal and holding that the appellant is ineligible to take CENVA....

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....ce under the provisions of Rule 57G of the Central Excise Rules, 1994 is required to be issued and such dealers of excisable goods, need not get themselves registered. 3. Shri S.Dasgupta, ld.Dy.Commissioner (A.R.) appearing on behalf of the Revenue argued that the invoices have been issued by the manufacturer and are directly received by the appellant, but the name of an intermediate buyer is g....

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.... 52A invoice from the manufacturer's premises to the user's premises on an order being placed by the dealer of excisable goods 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....

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....s, 1994. In this clarification it is nowhere mentioned that dealer taking part in the transit sale should be a registered dealer. In view of the above procedure followed by the appellant is inconsonance with the procedure prescribed by the department. Secondly, there is no dispute that both the duty paid inputs and the documents indicating payment of duty were received by the appellant and used in....