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2020 (11) TMI 351

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.... notice dated 18.04.2017 was issued alleging irregular availment of Cenvat credit during the period 2013-14 against invoices issued by M/s. Roshanlal Bhagirathmal, a registered dealer. It is alleged in the show cause notice that the appellant assessee did not purchase the inputs from the said dealer. It is the case of the department that the said inputs as claimed to have been received by the appellant assessee in their factory premises on the strength of invoices issued by M/s. Roshanlal Bhagirathmal are not the eligible inputs for the purpose of taking credit in terms of Cenvat Credit Rules, 2004 and Central Excise Rules, 2002, as the same were not purchased from the said dealer. The adjudicating authority disallowed the Cenvat credit and....

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....alore [2015(317) E.L.T. 168 (Tri.-Bang.)], 3. He further argued that there is no dispute in the show cause notice that the Appellant has not received the captioned inputs in question and that the transactions were merely paper transactions. Hence, when the receipt and use of inputs are not disputed, the question of not allowing the Cenvat Credit on the ground that the invoices were not issued by a registered dealer cannot be sustained. He also referred to the following decisions : - (a) M/s PUSHKAR TECHNO PVT LTD Vs COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX,JAMSHEDPUR 2018- TIOL-2730-CESTAT-KOL. (b) COMMR. OF C. EX., AHMEDABAD-II Versus TRANSFORMERS & RECTIFIERS (INDIA) LTD.2012 (281) E.L.T. 670 (Guj.) (c) ECHJAY FORGINGS PVT L....

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....at invoices on which Cenvat credit was availed were admittedly issued by second stage dealer and the name of the appellant is appearing on the said invoices as a 'consignee' of the goods. As per the invoices, buyer of the goods was the agent of the second stage dealer who supplied the inputs. Even if the purchase of the same inputs were made by the appellant from an agent of the second stage dealer but duty paying invoices is consigned to the appellant, credit is legally admissible to the appellant. This position has been clarified by the Board Circular way back in 1995 vide Circular No. 96/7/95-CX, dated 13-2-1995. Relevant para of the circular is reproduced below :1. A registered person places an order on a manufacturer for supply and del....