9911796707
TMI Blog2014 (4) TMI 1168X X X X Extracts X X X X X X X X Extracts X X X X ..... the 2002 rules, invoices on the basis of which cenvat credit can be availed should be furnished either by a first stage or a second stage dealer - Since M/s. Shanti Lal & Brothers is established to be a third stage dealer the appellant is seen to have availed cenvat credit on the basis of invoices which are not valid and authorised by the relevant rules - credit not allowed - appeal dismissed - d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Cenvat Credit Rules was confirmed while declining imposition of penalty on Sh. Mahendra Choudhary and Sh. Mahipal Choudhary, Partners of the appellant. 3. Proceedings were initiated by a show cause notice dated 2-3-2009. The appellant is a manufacturer having its factory in Jaipur and is registrant under Central Excise Act. It is engaged in the production of various copper goods such as co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hird stage dealer M/s. Shanti Lal Brothers in turn sold the copper wire to the appellant. The appellant availed cenvat credit on such copper wire and utilised the same for remittance of excise duty on clearance of the appellant s finished goods namely copper castings and copper rods etc. Proceedings were initiated on the premise that the appellant wrongly availed credit on the basis of invoices ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt preferred an appeal which was rejected by the Commissioner, Central Excise (Appeals) Jaipur-I vide the impugned order dated 24-7-2012. 5. Learned Counsel for the appellant would contend that the invoice which is marked as RUD-3 and a copy of which is furnished at page 33 of the appeal paper, clearly discloses that M/s. Shanti Lal Brothers was either a first stage or second stage dealer. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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