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TMI Blog2017 (3) TMI 459X X X X Extracts X X X X X X X X Extracts X X X X ..... part in transit sale need not get themselves registered as per provisions of Rule 57G of the CER, 1994 - the appellant is inconsonance with the procedure prescribed by the department - also, there is no dispute that both the duty paid inputs and the documents indicating payment of duty were received by the appellant and used in the manufacture of finished goods. It is now a well accepted legal pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich are not statutorily prescribed. 2. Shri K. P. Dey, ld.Advocate appearing on behalf of the appellant, argued that the appellant purchased duty paid inputs through some un-registered dealers, who purchased the same either from the manufacturers or registered dealers of inputs. Nevertheless, in all cases, the appellant directly received such inputs in its factory under cover of invoices where ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tered as dealers/sub-dealers. Therefore, the documents are not proper for taking CENVAT Credit. 4. Heard both sides and perused the appeal records. 5. The issue involved is whether the appellant can take cenvat credit on the basis of invoices issued by the manufacturers or registered dealers of inputs (i) without directly purchasing such inputs from them and (ii) where the buyers (un-registe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties are insisting that such dealers taking part 'in transit sale' should get themselves registered with the Department. 3. The matter has been examined by the Board. I am directed to say that as the movement of goods in such cases will take place on the manufacturer's invoice issued under the Rule 52A which will also be treated as a valid duty paying document and no separate invo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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