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TMI Blog2016 (7) TMI 985X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the period February to July, 2006, the appellant availed cenvat credit on imported raw petroleum coke which was imported by M/s Paradeep Carbon Limited - their sister unit and transferred to them under commercial invoices alongwith the endorsement on the reverse side of the corresponding bills of entry. The Commissioner in the impugned order disallowed the cenvat credits which were taken on the basis of five such invoices issued by their sister unit, for the following reasons: (i) The credit has been taken on the basis of the invoices issued by the sister unit which are not approved documents for taking cenvat credit under Rule 9(1) of the Cenvat credit Rules, 2004 inasmuch as the importer issuing the invoices have no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Eupec-Welspun Coatings India Ltd. vs. CCE, Vadodara 2009 (235) ELT 347 (T) iii) Twenty First Century Printing Ltd. vs. CCE, Surat 2009 (234) ELT 277 (T) iv) Vimal Enterprises vs. UOI 2006 (195) ELT 267 (Guj.) 4. They have also submitted a copy of the Chartered Accountants Certificate dated 25.02.2008 certifying that after verification of the cenvat accounts of the appellant as well as M/s Paradeep Carbons Limited (the supplier of the imported goods and sister unit), it was found that the total cenvat credit taken by both units did not exceed the total CVD paid in respect of all the bills of entry under which the supplier has imported. 5. We have heard Sh. M. S. Nagaraja, ld. Advocate for the appellant an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ement for such invoices only in case the importer has to clear the goods from his depot or consignment agent as indicated in Rule 9(1)(a)(iii). Commissioner has insisted on such registration of the supplier/ importer citing para 3.1(ii) of Chapter 2 of the CBEC Manual of Supplementary Instructions. The said instructions reads as under: "3.1 In accordance with Rule 9 of the said Rules the following category of persons are required to register with jurisdictional Central Excise Officer in the Divisional Office having jurisdiction over his place of business/ factory: (i) Every manufacturer of excisable goods (including Central/ State Government undertakings or undertakings owned or controlled by autonomous corporati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods are sold, (iii) Invoice issued by a first stage dealer or a second stage dealer, (iv) A supplementary invoice issued by a manufacturer or, importer (This includes challan or any other similar document evidencing payment of additional amount of additional duty leviable under section 3 of the Customs Tariff Act.) (v) Bill of Entry, (vi) Certificate issued by an Appraiser of Customs in respect of goods imported through Foreign Post Office, (vii) a challan evidencing payment of service tax by the person liable to pay service tax under sub-clauses (iii) and (iv) of clause (d) of sub-rule (1) of rule (2) of the Service Tax Rules, 1994, (viii) an invoice, a bill or challan issued by a provider of input service on or after the 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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