2019 (7) TMI 765

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....credit availed on the invoices issued by the third stage dealer, therefore, cenvat credit availed by the appellant appears to be inadmissible. The order of the above said transaction is as under:- 1. Manafacturer/Zero Stage Dealer M/s Hindalco Industries Ltd. P.O. Dahlej, Dist. Bharuch, Gujrat 2. First stage dealer M/s Gupta Impex, 30/2, Gali No. 4, Master Mohala, Libaspur, Delhi. 3. Second stage dealer M/s Ess Vee Udyog, Plot No. 5-6, Ram Bagh Colony, Jalandhar 4. Third stage dealer M/s Shri Bala Ji Udyog, Plot No. 147, Transport Nagar, Jalandhar. Therefore, the show cause notices were issued to the appellants and cenvat credit was denied. Against the said order, the appellants are before us. 3. Ld. Counsel for the appellants submits that it is wrong to say that the appellant has taken cenvat credit on the basis of invoices issued by third stage dealer. In fact, the appellant has received cenvat credit on the invoices issued by the second stage dealer. It is his submission that M/s Ess Vee Udyog, Plot No. 5-6, Ram Bagh Colony, Jalandhar was acting as an consignment agent, therefore, the revenue has wrongly presumed that M/s Ess Vee Udyog i....

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....ored at a common place. In case of consignee, he is the custodian of the goods and has to keep the goods separate from his own goods. From perusal of the above, it is abundantly clear that M/s Ess Vee Udyog, Plot No 5-6, Ram Bagh Colony Jalandhar has acted in its independent capacity or as a second stage dealer and not as a consignment agent. The current situation is one which squarely falls within the scope of Rule 2 of the Cenvat Credit Rules, 2004, which clearly defines second stage dealer as a person who purchases goods from a first stage dealer. When the goods were procured on the basis of invoices, kept alongwith other goods purchased without making any distinction and the invoices mentioned M/s Ess Vee Udyog, Plot No 5-6, Ram Bagh Colony Jalandhar as the supplier in place of M/s Gupta Impex, the appellant No 2 is to be treated as third stage dealer. It is humbly submitted that CENVAT is a statutory benefit which has been made available only if provisions of Central Excise Act alongwith Cenvat Credit Rules are complied with in letter and spirit. When the legislature has made a specific distinction between dealer at stage 1 and stage 2 by allowing credit only....

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.... the course of argument that as 'F' Form is not pertaining to the period in question, in fact, the said 'F' Form has been issued by VAT department on 01.06.2009 which has been issued for purchaser of the invoices as mentioned in the back of the said F Form. In that circumstances, we hold that the Ld. AR misunderstood the factual position of the case, therefore, the argument advanced by the Ld. AR is not acceptable. 9. In view of this, we hold that the appellant has rightly availed cenvat on the strength of invoices issued by the second stage dealer, therefore, the cenvat credit cannot be denied. 10. In view of this, the appellant is entitled to avail cenvat credit and no penalty is imposable on the appellants. Therefore, the impugned order is set-aside and the appeals are allowed with consequential relief, if any. (Order pronounced on 16.07.2019) ============= Document 1 क्रम संख्या, Serial No. केन्द्रीय विज्ञाय कर निरवियर, 1987 THE CENTRAL SALES TAX 1 (Popisitalena Tumovort....

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....ुझे / हमें निम्नलिखित विवरण के अनुसार माल प्राप्त हो गया है और सम्भवतः उसको हिसान हो गया है Certified that the goods transferred to me/us as per details below have been received and duly accounted for. मात्र या भेजे गये माल का विवरण Description of the goods sent Quantity of weight माल का मूल्य Value of the goods Copper makerret, 305842,000/- Dow 82947153.00 (DOC) जीनक की संख्या और तारीख या नातान या कोई अन्य दà....

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....¤°à¥à¤µà¥‹à¤¤à¥à¤¤à¤® ज्ञान और विश्वास के अनुसार सत्य है। The above statements are true to the bost of my knowledge and beltet artner (घोषणा पर हस्ताक्षर करने वाले व्यक्ति का नाम (Name of the person signing the declaration) *(अंतरिती के संबंध में घोषणा करने वाला व्यक्ति की हैसियत) (हस्ताक्षर) (Signature) (Status of the person signing the declaration in relation to the transferee) *(अंतरफ के संबंध में घोषणा पà¤....

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....per Cathodo 2465.000 686 774.00 57 160 16.10.09 Copper Cathode 189.000 52.657.00 28 153 11.10.09 Copper Cathode 1123.000 312.879.00 29 152 11.10.09 Copper Cathode 4831.000 1.315,965.00 30 151 11.10.09 Copper Cathode 1820,000 312,893.00 31 159 15.10.09 Copper Cathode 4791.000 1,334,821,00. 32 0158 15.1000 copee Cathode 2661.000 741.381.00 177 2010.09 Copper Cathode 2358.0001 656,962.00 34 178 20.10.09 Cathode 7925.000 2,207,984:00 735 182 24.10.09 pper Cathode 2566.000 714,213.00 36 183 25.10.09 Copper Cathode 7770.000 2161.800.00 37 184 25.10.09 Copper Cathodes 2913.000 819,949.00 185 25.10.09 Copper Cathode 4875.00 1330,778.00 186 26.10.09 Copper Cathode 2728.000 714.682.00 40 187 26.10.09 Copper Cathode 1488.000 396,790.003 189 26.10.09 Copper Cathode 4074.000 1,086,323.00 190 26.10.09 Copper Cathode 3075,000 $19.950.00 43 30.10.09 Copper Cathode supply 2786.00 231 30.10.09 Copper Cathode suppl 5.704.00 45 232 16 2....

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....da 9602.000 TOTAL 2:521,610.00 501,003,00 2571,12100 305842.000 82.94 ਜਲੰਧਰ- ਹਾਇਕ ਆਬਕਾਰੀ 327 ਕਮਿਸ਼ਨਰ Document 3 केन्द्रीय विक्रय कर 1957 THE CENTRAL SALES TAX Ragistration & Turnover Buna 12072 अरुप COR (मरिती बाजारी की जाने वाली का प्ररूप) (जियम 12 (6) देखें) (FORM OF DECLARATION TO BE ISSUED BY THE TRANSFEREE) TSEERULE 239) प्रतिपर्ण Countanoll TJEN 2009 क्रम संख्या PB Serial No. B+ 460186 "जारी करने वाले राज्य का नाम Name of the Issuing State जारà¥....

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....•à¤¾ विवरण Description of the goods sent मात्रा साजन Quantity of weight माल का मूल्य Value of the goods Copper material 2412 44. 600 198 bol 6,83,95,991,00 बीजक की संख्या और तारीख या चालान या कोई अन्य दस्तावेज जिसके अधीन माल भेजा गया था. Detal Ques (b) Number and date of Invoice, or challan or any other document under which goods were set (जता से माल भेजा गया था उस रेल, स्टीमर या पोरा स्टेशन या एयरपोर्ट या आ....

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....e declaration) *(अंतरिती के संबंध में घोषणा करने वाला व्यक्ति की हैसियत) (Status of the person signing the declaration in relation to the transferee) *(अंतरक के संबंध में घोषणा पर हस्ताक्षर करने वाले व्यक्ति की हैसियत) *(Status of the person signing the declaration in relation to the transferor)" तारीख - Date N जो लोग म होता हो उसे काट बं *Strike out whichever is not applicable. ( टिप्पण: अतरिती द्वारा रà¤....

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.... 26.09.09 Copper Cathode 5301.000 1476.912.00 36 062 7.09.09 Copper Cathode 1321.000 368,880,00 37 063 27.09.09 Copper Cathode 6159.000 1715.959.00 88 068 29.09.09 Copper Cathode 3384.000 942,816.00 39 069 29.09.09 Copper Cathode 1143.000 318,451.00 40 070 29.09.09 Copper Cathode 1997.000 555,765.00 414 071 30.09.09 Copper Cathode 2141.000 595.840 42 30.09.09 Copper Cathode 5767.000 1,604.956.00 43 073 30.09.09 Copper Cathode 2298.000 639.533.00 076 30.09.09 Copper Cathode 3169.000 881.933.00 45 075 30.09.09 Copper Cathode 3572.000 294,088.00 46 078 30.09.09 Copper Cathode 2152.000 598.902.00 077 30.09.09 Copper Cathode 5853.000 1,628,890.00 083 30.09.09 Copper Cathode 32.526.00 49 084 30.09.09 Copper Cathode 14.913.00 50 085 30.09.09 Copper Cathode 26:504.00 51 086 30.09.09 Copper Cathode 20,979.00 52 082 30.09.09 Copper Cathode 53 088 30:09.09 Copper Cathode 54 089 30.09.09 Copper Cathode 55 091 30.09.09 Copper Cathode 098 30.09.09 Co....