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TMI Blog2018 (5) TMI 392X X X X Extracts X X X X X X X X Extracts X X X X ..... on the said goods being inputs. According to department, the first stage dealer cannot avail credit on the aluminium scrap as the goods having removed as such. We do not find any sum or substance in such a proposition - For the purpose of Rule 2, the dealer is one who purchases “goods” from the manufacturer, and is not limited to somebody who only purchases goods “manufactured” by the manufacturer. Appeal allowed - decided in favor of appellant. - Appeal No. E/172/2012 - Final Order No. 41291 / 2018 - Dated:- 13-4-2018 - Hon ble Ms. Sulekha Beevi C.S., Member (Judicial) And Hon ble Shri Madhu Mohan Damodhar, Member (Technical) Shri R. Balagopal, Consultant For the Appellant Shri A. Cletus, ADC (AR) For the Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued proposing to disallow the credit and also for recovery of the same along with interest and also for imposing penalties. After due process of law, the original authority confirmed demand, interest and also imposed penalties. Hence this appeal. 2. On behalf of the appellant, Ld. Consultant Shri R. Balagopal adverted to the definition of first stage dealer‛ in Rule 2(ij) of CCR 2004. The appellants have removed Aluminium scrap under cover of invoices as per Rule 9 of CCR 2004 which specifically states that cenvat credit can be taken on the basis of such documents issued by the manufacturer for the removal of inputs as such; that therefore first stage dealer has rightly availed the credit on the inputs removed as such by the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... can be purchased by a first stage dealer. That demand is therefore legal and proper. 4. Heard both sides. 5. For better appreciation, the relevant provisions of law are extracted as under : Rule 2 CCR 2004 (ij) first stage dealer means a dealer, who purchases the goods directly from, - (i) the manufacturer under the cover of an invoice issued in terms of the provisions of Central Excise Rules, 2002 or from the depot of the said manufacturer, or from premises of the consignment agent of the said manufacturer or from any other premises from where the goods are sold by or on behalf of the said manufacturer, under cover of an invoice ; or (ii) An importer or from the depot of an importer or from the premises o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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