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TMI Blog2010 (7) TMI 472X X X X Extracts X X X X X X X X Extracts X X X X ..... his issue: “as the movement of goods in such cases will take place on the manufacturer’s invoice issued under the Rule 52A which will also be treated as a valid duty paying document and no separate invoice under the provisions of Rule 57G is required to be issued in such cases, such persons taking part in transit sale need not get themselves registered - Accordingly decided in the favour of the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent and the respondent took the Cenvat credit based upon these documents. During the verification of the documents by the Department, Revenue entertained a view that the invoices on which the credit has been taken by the respondent were invoices issued by the registered dealer, but the registered dealer did not get the inputs from a manufacturer and the manufacturer s duty paying document ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7-95, the following clarification has been issued on this issue: as the movement of goods in such cases will take place on the manufacturer s invoice issued under the Rule 52A which will also be treated as a valid duty paying document and no separate invoice under the provisions of Rule 57G is required to be issued in such cases, such persons taking part in transit sale need not get themselves re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... while the consignee name has been mentioned as of the registered dealers who had issued the invoices. This factual position is not challenged by the Revenue in their grounds of Appeal. In the absence of any contrary evidence indicating that the name of the registered dealer was not to be found on the duty paying documents issued by the manufacturer of the inputs, I find that the impugned order, r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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