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TMI Blog2009 (11) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... procured from the dealers during the period 2000-01 to 2002-03. A show cause notice was issued alleging that the supplementary invoices issued by the dealers are not covered under Rule 7 of the Cenvat Credit Rules as specified documents for the purpose of availing the Cenvat credit and therefore, they are not eligible for the same. The original authority accordingly disallowed the credit of Rs. 6,66,108/-along with interest and also imposed equal amount as penalty. Commissioner (Appeals) has upheld the order of the original authority. Held that- the appellants shall be eligible for the Cenvat credit of the AED (GSI) paid by the manufacturer in respect of consignments in question However, the fact of payment and the quantum of AED (GSI) as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Cenvat Credit Rules was made on 1-3-2004 giving retrospective application to the amendment granting Cenvat credit of AED (GSI). The appellant received supplementary invoices on 30-8-2003 and availed AED (GSI) in respect of sugar procured from the dealers during the period 2000-01 to 2002-03. A show cause notice was issued alleging that the supplementary invoices issued by the dealers are not covered under Rule 7 of the Cenvat Credit Rules as specified documents for the purpose of availing the Cenvat credit and therefore, they are not eligible for the same. The original authority accordingly disallowed the credit of Rs. 6,66,108/-along with interest and also imposed equal amount as penalty. Commissioner (Appeals) has upheld the order of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... well. The original authority denied the credit on the ground that Rule 7 does not refer to supplementary invoices by the dealers as relevant documents. It was also found by the authorities that along with any supplementary invoices, no goods have been received by them. He submits that both these grounds are not valid. The invoices supplied by the manufacturer or by the dealers are issued in terms of Rule 11 of the Central Excise Rules, 2002. Rule 11 (7) of the Central Excise Rules specifically states that the said provisions are applicable to first stage and second stage dealers as they are applicable to the manufacturer. He also submits that the invoices of the dealers are to be treated as invoices issued under Rule 11 of the Central Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pute that the AED (GSI) paid on sugar is eligible as Cenvat credit in view of retrospective amendment of Rule 3 of the Cenvat Credit Rules. It is also submitted by the learned Advocate for the appellants that the original invoices issued by the dealers have reference to the invoices of the manufacturer. On the basis of the said invoices, BED portion which was specifically indicated has already been availed as credit which is not in dispute. The invoices as well as supplementary invoices of the dealers are to be construed as having been issued under rule 11 of the Central Excise Rules, 2002 as submitted by the learned Advocate for the appellants. It is noticed that conscious decision have been taken to allow credit of AED (GSI) by amending t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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