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TMI Blog2014 (4) TMI 418X X X X Extracts X X X X X X X X Extracts X X X X ..... ovision is with regard to the maintenance of the records of receipt, disposal and consumption of the inputs and capital goods purchased, in respect of which Cenvat credit has been taken from the use of the word – ‘purchase’, in this Rule, it cannot be concluded that the inputs or capital goods have to be acquired by a manufacture only by purchase, for taking the Cenvat credit. There is no such condition in Rule 57AB of Central Excise Rules, 1944 and corresponding provisions of Cenvat Credit Rules 2001/2002. Therefore I do not find any infirmity in the impugned order - Rule 57AE(3) is a procedural rule using the expression ‘purchased’, whereas in the substantive provision, there is no such stipulation regarding purchase for the grant of in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ials to be purchased by the assessee manufacturing the excisable items. Hence, the present appeal by the Revenue. 4. The Revenue, in their Memo of Appeal, has referred to the provisions of Rule 57AE (3) of the Central Excise Rules, 1944, which lays down the procedure to be adopted for maintenance of the records. In the said Rule, the expression Purchased stands used. As such, it is the contention of the Revenue that for availing the CENVAT credit on the inputs, the same must be purchased by an assessee. 5. On the other hand, I find that the issue stands decided by the Tribunal in the case of CCE, Raipur Vs. Vishnu Chemicals Pvt. Ltd. [2009 (245) ELT 297 (Tri. - Mum.)]. For better appreciation, I reproduce the relevant part of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ule 57AE(3), which has been invoked by the Revenue mentions that the manufacturer of final product has to maintain proper records for receipt, disposal, consumption and inventory of the inputs and capital goods in which the relevant information regarding the value, duty paid, the person from whom the inputs or capital goods has been purchased has been recorded and the burden of proof regarding the admissibility of Cenvat credit shall lie on the manufacturer taking such credit. This provision is with regard to the maintenance of the records of receipt, disposal and consumption of the inputs and capital goods purchased, in respect of which Cenvat credit has been taken from the use of the word purchase , in this Rule, it cannot be concluded ..... X X X X Extracts X X X X X X X X Extracts X X X X
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