9911796707
TMI Blog2016 (12) TMI 650X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacturer. In fact the impugned proceedings were not warranted against the appellant. In that circumstances, the impugned order is not sustainable. Consequently, the same is set aside - appeal allowed - decided in favor of appellant-assessee. - Excise Appeal No. 290 of 2012 (SM) - Final Order No. 55429/2016 - Dated:- 17-11-2016 - Shri Ashok Jindal, Member (Judicial) Shri R.K. Handoo, Advocate for the Appellant Shri H.C. Saini, Authorized Representative (DR) for the Respondent ORDER Per Ashok Jindal The appellant is in appeal against the impugned order denying Cenvat credit on the allegation of improper document. The facts of the case are that appellant availed Cenvat credit on the basis of the invoices issued by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, on the basis of any of the following documents, namely :- (a) an invoice issued by - (i) [a manufacturer or a service provider for clearance of -] (I) inputs or capital goods from his factory or depot or from the premises of the consignment agent of the said manufacturer or from any other premises from where the goods are sold by or on behalf of the said manufacturer; (II) inputs or capital goods as such; (ii) an importer; (iii) an importer from his depot or from the premises of the consignment agent of the said importer if the said depot or the premises, as the case may be, is registered in terms of the provisions of Central Excise Rules, 2002; (iv) a first stage dealer or a second stage dealer, as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... levy or non-payment or short-levy or short-payment by reason of fraud or collusion or wilful mis-statement or suppression of facts or contravention of any of the provisions of the Finance Act or of the rules made thereunder with the intent to evade payment of service tax; or] (c) a bill of entry; or (d) a certificate issued by an appraiser of customs in respect of goods imported through a Foreign Post Office; [or, as the case may be, an Authorized Courier, registered with the Principal Commissioner of Customs or the Commissioner of Customs in-charge of the Customs airport,] [(e) a challan evidencing payment of service tax, by the service recipient as the person liable to pay service tax; or] (f) an invoice, a bill or cha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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