2023 (6) TMI 537

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....esentative for the Respondent ORDER Per Ashok Jindal : The appellant is in appeal against the impugned order where the cenvat credit has been denied to them on the premises that the appellant is not entitled to take the cenvat credit on the invoices issued by the second stage dealer, where the appellant is not a buyer and is only a consignor. 2. The facts of the case are that the appellants....

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.... Against the said order, the appellant is before me. 3. Heard the parties and considered the submissions and perused the record. 4. I find that the present issue is squarely covered by the decision of the Tribunal in the case of M/s S.S.Engineering Works Vs. Commissioner of CGST & Excise, Kolkata South vide Final Order No.75175/2023 dated 24.03.2023, wherein this Tribunal has observed as under :....

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....ed 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 invoices 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....

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....ved in the user's premises. Similar view Excise Appeal No. 79200 of 2018 3 has been taken by the Tribunal in the case of Prakash Cotton Mills Ltd. v. CCE, Bombay (supra), wherein the Tribunal held that in a situation where the inputs were received from a manufacturer I but through a dealer, the Cenvat credit cannot be denied so long as the co-relation between goods received by the user manufacture....