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TMI Blog2016 (5) TMI 1324X X X X Extracts X X X X X X X X Extracts X X X X ..... leads to suspicion of evasion. I find no logical reason for appellants to not have followed such an easy procedure prescribed in Rule 7 and getting endorsement on the body of the invoice - benefit not to be extended to appellant - appeal dismissed - decided against appellant. - E/966/2011-Mum - A/87550/2016-WZB/SMB - Dated:- 11-5-2016 - Shri Raju, Member (T) Ms. Payal Nahar, CA, for the Appellant. Shri Sanjay Hasija, Supdt. (AR), for the Respondent. ORDER The appellants, M/s. Jalan Dyeing Bleaching Mills had availed credit on Invoice Nos. 145 146 both dated 16-5-2003 and Invoice Nos. 7 9 both dated 23-4-2003 wherein the appellants were not the consignee. The Invoice Nos. 145 146 were in the name of M/s. Ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al benefit of credit cannot be demanded. 3. The learned AR relies on the impugned order. 4. I have gone through the rival submissions. Rule 7(1)(e)(b) of the Cenvat Credit Rules, 2002 reads as follows : Rule 7. Documents and accounts. - (1) The Cenvat credit shall be taken by the manufacturer on the basis of any of the following documents, namely :- (e) any of the documents referred to in clauses (a) to (d), issued in the name of a person, - (a) involved in purchase and sale of yarns or fabrics falling under Chapter 50, 51, 52, 53, 54, 55, 58 or 60, or made up textile articles falling under Chapter 63 of First Schedule to the Tariff Act; or (b) undertaking activities pertaining to manufacture of yarns or fabrics ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rsed by the supplier on the body of the documents. The same cannot be considered as a mere procedural formality. Since there is an easy and specific provision in the rule, not following the same, leads to suspicion of evasion. 5. In view of the above, the benefit cannot be extended to the appellants. Further, more documents are in the name of another person with different address and without proper endorsement on the documents it cannot be said that the goods are indeed received by the appellants. I find no logical reason for appellants to not have followed such an easy procedure prescribed in Rule 7 and getting endorsement on the body of the invoice. The appeal is dismissed. (Pronounced in Court on 11-5-2016) - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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