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TMI Blog2018 (5) TMI 1118X X X X Extracts X X X X X X X X Extracts X X X X ..... ct of indigenous goods or imported goods, the invoice issued by such first stage dealer is valid document for availing the CENVAT Credit. As regards the N/N. 30/2016-CE (NT), this is not an amendment notification, however, the same is a clarification issued for the reason that this notification was not given effect to amendment under the Rule 9(2) of CENVAT Credit Rules, 2002 - it cannot be interpreted that only on or after the date of 28.6.2016 this clarificatory notification was issued, the first stage dealer was not entitled to issue a cenvatable invoice in respect of imported goods - the invoice issued by the first stage dealer in respect of the imported goods is clearly a valid document in terms of Rule 9 of CENVAT Credit Rules, 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion will have retrospective effect. Accordingly, the importer was not required to be registered separately once he was registered as first stage dealer. He takes support from this Tribunal s judgment on identical issue in the case of Commissioner of CGST, Thane Rural Vs. Western Refrigeration Pvt. Ltd. 2018-TIOL-08-CESTAT-MUM. 3. Shri S.J. Sahoo, learned Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. I have carefully considered the submissions made by both sides. I find that at the relevant period from 1.3.2015 to 31.1.2016, the definition of first stage dealer is as under: - (ij) first stage dealer means a dealer, who purchases the goods directly from, - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clarification was issued by the CBE C, therefore, this being a clarification has retrospective effect. Therefore it cannot be interpreted that only on or after the date of 28.6.2016 this clarificatory notification was issued, the first stage dealer was not entitled to issue a cenvatable invoice in respect of imported goods. This issue has been considered by this Tribunal in the case of Western Refrigeration Pvt. Ltd. (supra), wherein this Tribunal held that no double registration is required by a dealer when he sells the imported goods under the cover of cenvatable invoice. Therefore, in my considered view, there is absolutely no hesitation in holding that the invoice issued by the first stage dealer in respect of the imported goods is clea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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