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TMI Blog2016 (12) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant, the cenvat credit based on such invoices/bills/challans issued by the ISD is not admissible - appeal dismissed - credit not allowed - decided against appellant-assessee. - Central Excise Appeal No.1302 of 2012, 55201 and 55202 of 2013 - Final Order No. 55250- 55252/2016 - Dated:- 25-11-2016 - Dr. Satish Chandra, President And Mr. Ashok K. Arya, Technical Member Shri R.K. Verma, Advocate for the appellant Shri Yogesh Agrawal, A.R. for the Revenue ORDER Per Ashok K. Arya 1. The appellant M/s Roca Bathroom Products Pvt. Ltd. are manufacturer of bathroom fittings. During the period of dispute from March 2008 to August 2009 they took cenvat credit of ₹ 78,93,729/- on the basis of the invoices issued by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or). ii) The credit is distributed by the ISD and unless the credit is held to be irregularly distributed by the ISD, the credit cannot be denied to the appellant. iii) There is no provision under Rule 3 or 4 of Cenvat Credit Rules to deny cenvat credit distributed by the ISD to the manufacturing unit even if distribution is found to be wrong. 3. Ld. A.R. for Revenue reiterates the findings given in the impugned orders. 4. After careful examination of the case and submissions of both sides, it appears that cenvat credit for the input defined in Rule 2(k) and for the input service defined in Rule 2(l) of Cenvat Credit Rules can be taken only when such input or input service has been used by the manufacturer for final produc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich are brought to the notice of the Revenue,; Central Excise authority incharge of the unit, who received the invoices/documents for claiming cenvat credit from the ISD are competent to verify the admissibility /eligibility of such invoices/documents for claiming cenvat credit; the assessee cannot plead that they have taken cenvat credit based on the invoices issued by the ISD and Central Excise authorities other than the jurisdictional incharge of the ISD cannot deny the said cenvat credit. In the present case, it is a matter of record that there are some input services which have been used for trading activity, therefore, cenvat credit relating to such input service(s) cannot be allowed to the appellant. 4.2 From the records , it app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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