2023 (6) TMI 537

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....s not a buyer and is only a consignor. 2. The facts of the case are that the appellants procured the certain inputs, which were manufactured by Shree Parasnath Rerolling Mills Ltd., Durgapur through Bansal Industrial Corportation, the buyer of the goods, who in turn, purchased the goods through Roshsanlal Bhagirathmal, Kolkata, the second stage dealer and the appellant is a consignee. The impugned goods were sold by Roshsanlal Bhagirathmal to Bansal Industrial Corporation. The appellant took credit on the said goods. 2.1. Revenue is of the view that Roshsanlal Bhagirathmal, second stage dealer, has sold the goods to Bansal Industrial Corporation, accordingly, the buyer of the goods is entitled to take the cenvat credit on such goods, ....

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....voices to the appellant, mentioning the appellant's name as the consignee while at the same time mentioning M/s. Sumitomo Chemicals India Pvt. Ltd. as the customer. It is on this basis that Cenvat credit has denied to the Appellant in respect of these invoices. 5. As per Rule 7(1) of the Cenvat Credit Rules, 2002, the invoices issued by a first stage dealer or a second stage dealer are valid documents for taking Cenvat credit. In this case, there is no dispute about the fact that M/s. SC Enviro Agro India Pvt. Ltd., who had issued the invoices and on the basis of which the Cenvat credit was taken by the appellant, are a second stage dealer. We find that Tribunal in the case of Malwa Cotton Spg. Mills Ltd. v. CCE, Chandigarh (supra), relying....