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TMI Blog2017 (6) TMI 617X X X X Extracts X X X X X X X X Extracts X X X X ..... that 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 proposition that minor procedural lapses cannot be made as a basis for denying credit to the manufacturer. Appeal allowed - decided in favor of appellant. - Ex. Appeal No.70430/13 - F/76035/2017 - Dated:- 15-3-2017 - Shri P. K. Choudhary, Judicial Member Shri S. P. Siddhanta, Consultant for the Appellant Shri S. Mukherjee, Supdt. (A.R.) for the Revenue ORDER Per: Shri P. K. Choudhary This appeal has been filed by the appellant against the Order-in-Appeal No.09/Kol.II/2013 dated 24.01.2013 passed by Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relied upon various decisions. The ld.A.R. appearing on behalf of the Revenue submitted that there is a violation of Rule 9(4) of CENVAT Credit Rules, 2004. I find that in the instant case, it is revealed from the records that the appellant availed credit on the basis of Cenvatable invoices indicating their name as consignee and the inputs were used in the manufacture of final products and duly recorded in the CENVAT accounts. Rule 9 (4) of CENVAT Credit Rules, 2004, provides that the CENVAT Credit in respect of inputs as capital goods purchased from the dealers shall be allowed only if such dealers have maintained records, on which duty was paid by the producer of such inputs or capital goods and only an amount of such duty on pro-rata ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reading of Rule 9, it is apparent that Cenvat Credit shall be taken on the basis of the documents as specified in sub-rule (1) of Rule 9 of Cenvat Credit Rules, 2004. In terms of Rule 9(2), the Cenvat Credit shall be disallowed if all the particulars as mentioned in sub-rule (1) are contained in the said documents. Sub-rule (4) and (5) of Rule 9 respectively are required for maintenance of the records by the dealers and the manufacturers of the final products respectively. In Rule 3 (1), the expression a manufacturer................. shall be allowed to take credit (hereinafter referred to as the Cenvat credit) of (i) - the duty of excise........... Paid on any input or capital goods received in the factory of manufacturer of final produc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n paragraph-7 on the grounds that particulars of the invoices are not sufficient to satisfy the conditions of Rule 11 of the Central Excise Rules, 2002. 4.1. It is observed that CBEC vide Circular No.218/52/96-CX dated 04.06.1996 has clarified as follows:- The Board vide its Circular No.96/7/95-CX, dated 13-2-1995 clarified that under the heading Transit sale movement of goods could take place directly on a Rule 52A invoice from the manufacturer's premises to the user's premises on an order being placed by the dealer of excisable goods without being brought to the latter's premises. The duplicate copy of the manufacturer's invoice issued under the provisions of rule 52Awill serve as a cover for transport and for a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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