2019 (7) TMI 1648

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt ORDER PER BENCH: Show Cause Notice dated 21/05/2012 was issued alleging availment of irregular Cenvat Credit to the tune of 13,100/- in contravention of Rule 9 of Cenvat Credit Rules, 2004. It has been further alleged that the invoice issued by M/s. Patesaria Brothers, First Stage Dealer being invoice no.164 dated 29/07/2009, which did not conform to the necessary provisions/conditions as....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....submission that M/s. Patesaria Brothers could not be barred to be treated as first stage dealer and the department could not re-assess the duty payable by the supplier. In support of his submission, he relied upon the decision of Tribunal in the case of Transpek Industry Ltd. Vs. Commr. of C. Ex., Vadodara, as reported in 2010 (249) E. L. T. 91 (Tri. Ahmd.). 3. The Ld. DR justified the orders of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....en indisputably purchased from M/s. Indian Oil Corporation Ltd. by the registered dealer and having supplied the same to the appellant and the appellant had received the goods in their factory and used them in the manufacture of the final products, the question of denial of Cenvat Credit cannot arise. It is not the case of the Department's that the invoice is not genuine or the Central Excise Duty....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....go beyond that and examine as to whether the credit availed by such dealer is in accordance with law or not and as to whether the manufacturer, who has sent the goods to the registered dealer, has actually discharged his duty liability or not. This becomes clear from the Rule 7 which requires an assessee to take reasonable steps to satisfy himself about the identity and address of the manufacturer....