2026 (8) TMI 1064

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.... has bought goods from a Dealer, who did not have Dealer's Registration, a Show Cause Notice was issued to the appellant seeking reversal of Rs.83,839. After due process, the lower authorities have confirmed the demand. Hence, the appellant is before the Tribunal. 3. The Ld. Consultant appearing on behalf of the appellant submits that the appellant has received the invoices clearly showing the present appellant as the Consignee and the dealer M/s. Ashis Enterprise, as the Buyer. The goods have been directly despatched by M/s. Roshanlal Bhagirathmal with proper Dealer's Invoice, based on which the appellant has taken the Cenvat Credit. The appellant has also properly accounted for the inputs in the RG 23A Part I as can be observed from th....

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.... contravention of provisions of Cenvat Credit Rules 2004. Hence, I set aside the demand and allow the appeal. 10. The appellant would be eligible for consequent relief if any, as per law. (Dictated & Pronounced in the open court) ============= Document 1 age/2nd Stage Dealer) : ! 95 : 30, PARIHOPA SARANI, KEL:73. sim : Howrab South - 1 Damissionerate i Kolkata - II C.E.Regn No. : AAFFR6201HXD001 E.C.C. No. : AAFFRA2011-AD001 VAT No. 1 19360210019 CST N. : 19360210213 I.I.P.A. No. 1 AFFRA201H DUPLICATE FOR TRANSPORTER For, ROSHANLAL BHABIRATHMAL. Dink Admin Authorised Signatory INVOICE (Under Rule (11) of C.Excise Riles 2002) Neme & Address of Registered Person Issuing Invoice ROSHANLAL BHABIRATHHAL 2, MAHARSHI....

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.... RG23C PAP II. NO. 447 dt 23 !!! Basic 1784 Edu Quer 36 FOT. OF CENVAT CREDIT TAKEN ON CAPITAL GOODS CENVAT 10154 IDU. C'S8. 203 SEHE CESS 101 Entry & Page Ho. in R.G. 20 corresponding to Invoice & H.50m 18 ME.73C PTAJE SL NA 478 DATE 09.12.11 Name & Address of Manufacturer/Importer If he is pot Supplier. BABA SMELTERS (P) LTD F-5, MANGALPUR INDUSTRIAL ESTATE P.O. PNIGH0 -713347 NEST LONGAL Description Of Goods Identification; Marks & nu- pers" if any Total Oty .: (Unit) (LT) Assessable Value! in fig.& Words 10% CENWAT fat Duty per unit "Ant of Duty(in figure & words) ZŁ : 1% E,CESS'SHILF.CESS; 10% CENAAT 2% E. CESS : 12 SAH.F. CESS LOHNNEL 15.240; 543885.00 3568.83: 71.39....