2023 (3) TMI 1370

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....ellant Shri Joydip Chattopadhyay, Authorized Representative for the Respondent PER R. MURALIDHAR M/s. S. S. Engineering Works have procured their inputs like M. S. Angles, M. S. Channels etc. from M/s. Roshanlal Bhagirathmal under various Invoices. The Excise Duty shown in such Invoices have been taken as Cenvat Credit. The Department issued Show Cause Notice on the ground that the invoic....

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..... Admittedly, there is no dispute that these goods have been received by them in their factory and accounted for in their RG-23 records. Thus, all the records have been properly maintained for all these consignments. He relies on the case law of Kunststoff Polymers Ltd. Vs. Commr. of C. Ex., Bhopal-2009 (247) E. L. T. 546 (Tri. Del.), wherein similar issue was decided in favour of the Appellant. ....

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.... the sides and have pursued the records. There is no dispute about the fact that the goods have been procured by the appellant through M/s. Sumitomo Chemicals India Pvt. Ltd. However, from the records, it is seen that M/s. Sumitomo Chemicals India Pvt. Ltd. had placed the order for the goods with M/s. SC Enviro Agro India Pvt. Ltd., a second stage dealer who supplied the goods directly under their....

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....X dated 13-2-95 has held that "mere mention of the words 'on account of the dealer' on the invoices or the name of the dealer on the invoice, in itself, would not make the invoices ineligible documents for availing Modvat credit", so far as the goods have been directly received in the user's premises. Similar view has been taken by the Tribunal in the case of Prakash Cotton Mills Ltd. v. CCE, Bomb....