TaxTMI 
TaxTMI 
2026 (9) TMI 1911
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.... invoices raised by the vendor on a third party, a Show Cause Notice was issued seeking to deny the Cenvat Credit of Rs. 471621/- for the period 201011 to 2011-12. The Show Cause Notice was issued on 20.04.2015, by involving the extended period of notification. After due process, lower authorities have confirmed the demand. Hence the appellant is before the Tribunal. 2. The Ld. Counsel appearing for the appellant submits that the vendor has raised the invoice on their dealer and mentioned the details of the present appellant as consignee. There is no dispute that the goods in question have been received by the appellant and the same has been taken into RG 23 A records by the appellant and the same have been used as input for manufacturin....
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.... issue has been squarely settled by this Bench in the case of SS Engineering Works vide Final Order No. 75175/2023 dated 24th March, 2023 wherein this Bench has held as under: "6. Admittedly, there is no dispute that the goods in question have been received by the Appellant in their factory premises and the same were properly recorded in their Books of Account. Even the Invoices in question clearly show the details of the Appellant along with their ECC Number and Central Excise Range and Division etc. The Tribunal in the case of Kunststoff Polymers Ltd. Vs. Commr. of C. Ex., Bhopal -2009 (247) E. L. T. 546 (Tri.-Del.) has held as under:- 4. We have carefully considered the submissions from both the sides and have pursued t....
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.... Similar view 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 corelation between goods received by the user manufacturer from the dealer under the dealer's invoice can be established with the goods received by the dealer from the manufacturer. This judgment of the Tribunal has been followed in the cases of Beepee Coatings Ltd. v. CCE, Vadodara reported in 1997 (92) E.L.T. 223 (Tri.Bom.) and Ashok Leyland Ltd. v. CCE, Chennai reported in 2003 (161) E.L.T. 710 (Tri.Chennai). In this case it is not the case of the Department tha....
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....nchu" Sopal Bhadari Sarani, 712248, Rishra, Dist Hooghly, West 913326000200 Fax: +913326000333 E-mail:hngris@@hngindia.com | Web: www.hngil.com Regu. On: 2, Red Cross Place, Kolkata-700001 phone: (91) (033) 2254-3100, Gram: GLASSAGE Regn/PLAJECC No .: AAACH7557GXM001 Range: RANGE III, HNG & INDUSTRIES,RISHRA,HOOGHLY(CODE 480403) Division:(4804)RISHRA,234/4 A.J.C BOSE ROAD, NIZAMPLACE KOLKATA-700020 Commissionerate: KOLKATA-IV Preschentication Name of Lixcisable Commodity (Glass & Glasswares) GLASS BOTTLE Tarrif No. 7010 Sub. Head No. 70109000 ID Mark: IL Consignor's Detail Central S/T Regn. No .: 19200597295 Bengal S/T Regn. No .: 19200597198 VAT No. VAT NO 19200597004 Service Tax Regn. no. A....