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TMI Blog2009 (3) TMI 851X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order]. These appeals are arising out of common order and, therefore, both are being taken up together for disposal. 2. The relevant facts of the case, in brief, are that the appellants are engaged in the manufacture of pipes and pipe fittings, ingots, moulds, etc. classifiable under Chapter Heading Nos. 73 and 84 of the Schedule to the Central Excise Tariff Act, 1985. The appellants a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... teel Traders and consigned to the above registered dealers. He further submits that the registered dealers received the goods and issued the invoices on the basis of the manufacturer s invoice. The appellant availed the credit on the basis of the invoices issued by the registered dealer. He further submits that there is no dispute that the appellant received the goods accompanied with invoices and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registered dealers are not a valid duty paying documents. 5. After hearing both the sides and on perusal of the records, I find that there is no dispute that M/s. Rashtriya Ispat Nigam Ltd. issued invoices mentioning therein the name of the customers as M/s. A.S. Steel Traders and consignees as M/s. Maheshwari Udyog and M/s. Shri Balaji Iron Steel Traders. It appears that the registered dealer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gistered dealers are a valid duty paying document. In my view, as the registered dealers names were mentioned in the invoices issued the manufacturer of input, they will be treated at par with the purchasers. In addition to that, on perusal of invoices of M/s. Rashtriya Ispat Nigam Ltd., it has established link between the manufacturer of input and registered dealers. So, there is no reason to den ..... X X X X Extracts X X X X X X X X Extracts X X X X
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