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TMI Blog2017 (2) TMI 876X X X X Extracts X X X X X X X X Extracts X X X X ..... owed - appeal allowed - decided in favor of appellant. - E/1497/2012-Mum - Final Order No. A/93129/2016-WZB/SMB - Dated:- 13-6-2016 - Shri Ramesh Nair, Member (J) Shri T.C. Nair, Advocate, for the Appellant. Shri H.M. Dixit, Asstt. Commissioner (AR), for the Respondent. ORDER The fact of the case is that appellant availed Cenvat credit on the strength of invoices issued by second stage dealer, however the input was purchased from an agent of said second stage dealer. The show cause notice was issued wherein it was contended that the firms from whom appellant had purchased inputs are third stage dealer and on procurement of input from third stage dealer, Cenvat credit is not available. Accordingly, the appellant contrav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of clarification in circular which are referred below : (a) Commr. of C. Ex., Ahmedabad-II v. Transformers Rectifiers (India) Ltd. [2012 (281) E.L.T. 670 (Guj.)] (b) Kunststoff Polymers Ltd. v. Commissioner of C. Ex., Bhopal [2009 (247) E.L.T. 546 (Tri.-Del.)] (c) C.B.E. C. Circular No. 218/52/96-CX, dated 4-6-1996 on Modvat on transit sale . (d) Relevant text of C.B.E. C. Circular No. 96/7/95-CX, dated 13-2-1995 on transit sale . 3. Shri H.M. Dixit, ld. Asstt. Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. On careful consideration of submissions made by both sides, I find that invoices on which Cenvat credit was availed were admittedly issued b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the above clarification, it is very clear that if in the invoices end user s name is appearing as consignee irrespective of fact that sale purchase transaction is not between the supplier of inputs and the end user, the credit is admissible at the recipient s end. On this very issue, this Tribunal in the case of Transformers Rectifiers (India) Ltd. (supra) and Kunststoff Polymers Ltd. (supra) has held that credit on invoices issued by first stage or second stage dealer, wherein recipient s name is appearing as consignee is admissible for Cenvat credit. The issue being settled as per the Board Circular as well as the ratio of the above referred judgments, impugned order is not sustainable, hence the same is set aside. Appeal is allowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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