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TMI Blog2016 (12) TMI 650X X X X Extracts X X X X X X X X Extracts X X X X ..... lant has taken Cenvat credit on the basis of invoices issued by the manufacturer and have not produced the documents namely challan or invoice or a bill of challan issued by the provider of input service or input service distributor as per Rule 9 (1) (e), (f), and (g) of the Cenvat Credit Rules, 2004, therefore, appellant is not entitled to avail Cenvat credit. The matter was adjudicated, Cenvat credit was denied. Aggrieved from the said order, appellant is before me. 2. The learned Counsel for the appellant submits that as per Rule 9 (1) (a) (i) of Cenvat Credit Rules, 2004 the appellant is entitled to avail Cenvat credit on the basis of invoices issued by the manufacturer. Therefore, appellant has correctly availed Cenvat credit. In that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of inputs or capital goods in terms of the provisions of Central Excise Rules, 2002 from his factory or depot or from the premises of the consignment agent of the said manufacturer or importer or from any other premises from where the goods are sold by, or on behalf of, the said manufacturer or importer, in case additional amount of excise duties or additional duty leviable under section 3 of the Customs Tariff Act, has been paid, except where the additional amount of duty became recoverable from the manufacturer or importer of inputs or capital goods on account of any non-levy or short-levy by reason of fraud, collusion or any wilful mis-statement or suppression of facts or contravention of any provisions of the Excise Act, or of the Cust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erein after referred to as STTG Certificate) issued by the Indian Railways, along with the photocopies of the railway receipts mentioned in the STTG certificate; or] (g) an invoice, bill or challan issued by an input service distributor under Rule 4A of the Service Tax Rules, 1994 : [Provided that the credit of additional duty of customs levied under sub-section (5) of section 3 of the Customs Tariff Act, 1975 (51 of 1975) shall not be allowed if the invoice or the supplementary invoice, as the case may be, bears an indication to the effect that no credit of the said additional duty shall be admissible.]" 6. As per the said provision the appellant is entitled to avail Cenvat credit on the basis of invoices issued by the manufacturer of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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