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TMI Blog2015 (12) TMI 225X X X X Extracts X X X X X X X X Extracts X X X X ..... MITTAL AND MR. RAMENDRA JAIN, JJ. For The Appellant : Mr. S.K.Chaudhary, Advocate For The Respondent : Ms. Mamta Singla Talwar, DAG, Haryana with Shri Saurabh Mago, AAG, Haryana Ajay Kumar Mittal,J. CM No.17172 CII of 2015 1. There is a delay of 411 days in filing the appeal. Notice of the application was given to the respondents. After hearing learned counsel for the parties and for the reasons stated in the application, the delay in filing the appeal is condoned. CM stands disposed of. VATAP No.41 of 2015 2. This order shall dispose of VATAP Nos.41 and 42 of 2015 as according to the learned counsel for the parties, the issue involved in both these appeals is identical. However, the facts are being extracted from VATAP No.41 of 2015. 3. VATAP No.41 of 2015 has been preferred by the assesseeappellant under Section 36(1) of the Haryana Value Added Tax Act, 2003 (in short, the HVAT Act ) against the orders dated 29.4.2014, 10.9.2012 and 28.2.2008, Annexures A.3, A.2 and A.1 passed by respondent Nos. 2, 3 and 4 respectively for the assessment year 2004-05, claiming following substantial questions of law:- i) Whether in the facts and circumst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No.37 of 2014 ( M/s New Devi Grit Udyog, Raiseena, Gurgaon vs. State of Haryana and others) decided on September 8, 2015, wherein after considering the relevant statutory provisions and the case law on the point, it was recorded as under:- 8.It would be advantageous to reproduce the relevant statutory provisions which read thus:- Section 2(w) (w) input tax means the amount of tax paid to the State in respect of goods sold to a VAT dealer, which such dealer is allowed to take credit of as payment of tax by him, calculated in accordance with the provisions of section 8; Section 2(zl) 'tax invoice' means an invoice required to be issued according to the provisions of sub-section (2) of section 28 by a VAT dealer for sale of taxable goods to another VAT dealer for resale by him or for use by him in manufacture or processing of goods for sale, and which entitles him to claim input tax in accordance with the provisions of section 8; Section 8(2) 8(2) A tax invoice issued to a VAT dealer showing the tax charged to him on the sale of invoiced goods shall, subject to the provisions of subsection (3), be sufficient proof of the tax paid o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f goods exceeds ten thousand rupees. (i) Full name and address of the selling dealer/consignor with his TIN, if any (ii) Nature of transaction - whether sale, consignment transfer or job work etc. (iii) Name and address of the purchaser/ consignee (in case he is a dealer registered under the Act, mention his TIN) (iv) Description of goods (v) Quantity of goods (vi) Value of goods with break-up according to rate of tax applicable (In case of delivery note, approx. value may be given and no break-up is necessary.) (vii) Tax, where charged separately (Not compulsory when a delivery note is issued or an invoice is issued by a lump sum dealer, an unregistered dealer, or a VAT dealer making sale to a consumer.) (viii) Vehicle number (Where the goods are carried in a vehicle.) (ix) Name of the person carrying the goods (Where the goods are carried in a vehicle.) Signature of the selling dealer/consignor or his authorized signatory. Name in full and status 9. A combined reading of the aforesaid provisions shows that under Rule 54(3) of the HVAT Rules, the buyer is required to produce the tax invoice, its name and TIN number entered on it. Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith which the provision has been enacted is satisfied, if the facts of the present case are tested, the answer would be that the petitioner was entitled to avail of the modvat credit, the petitioner having done all that was possible within its powers and nothing further remained to be done so far as the petitioner was concerned.' 11. Similarly, the Bombay High Court in Marmagoa Steel Limited's case (supra) [2005(192) ELT 82 (Bom.)] recorded thus:- 10. For availing the credit of duty, what is required to be established under Rule 57G is that the inputs received are infact duty paid. The procedure set out in Rule 57G of the Central Excise Rules is to ensure that the credit is taken on the basis of duty paid documents. The bill of entry is one such document set out in Rule 57G. The said rule does not require that the bill of entry should be in the name of the person claiming credit of duty. It is not in dispute that the goods imported and cleared on payment of duty by one person can be used as inputs and credit of duty can be claimed by another person by establishing that the imported duty paid goods have been received as inputs and that the importer has not taken c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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