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TMI Blog2019 (7) TMI 765X X X X Extracts X X X X X X X X Extracts X X X X ..... age dealer. 2. The facts of the case are that on scrutiny of the records it was observed that the appellant has erroneously taken wrong cenvat credit on the basis of invoices issued by M/s Shree Balaji Udyog, 157 Transport Nagar, Jalandhar in the capacity of second stage dealer whereas actually they have appeared to third stage dealer. As there is no provision in the cenvat credit rules wherever cenvat credit availed on the invoices issued by the third stage dealer, therefore, cenvat credit availed by the appellant appears to be inadmissible. The order of the above said transaction is as under:- 1. Manafacturer/Zero Stage Dealer M/s Hindalco Industries Ltd. P.O. Dahlej, Dist. Bharuch, Gujrat 2. First stage dealer M/s Gupta Impex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods remains with consignor and the consignee never becomes owner of the goods and the consignee acts on behalf of the principal in the capacity of an agent. 3. In case of consignment, goods are not sold/ purchased but are transferred on the basis of consignment note/ delivery note/ challans and no invoices are generated by the consignor to consignee. Whereas in the present case M/s Gupta Impex had issued VAT Invoice mentioning relevant Central Excise Rules without strucking down the stage on the invoice. 4. There is no mention of words "Consignment sale" or "sale under Form -F" on the face of the invoices which is a mandatory requirement under Sales Tax (VAT). During personal hearing the appellants produced two unattested copies of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ealer. When the goods were procured on the basis of invoices, kept alongwith other goods purchased without making any distinction and the invoices mentioned M/s Ess Vee Udyog, Plot No 5-6, Ram Bagh Colony Jalandhar as the supplier in place of M/s Gupta Impex, the appellant No 2 is to be treated as third stage dealer. It is humbly submitted that CENVAT is a statutory benefit which has been made available only if provisions of Central Excise Act alongwith Cenvat Credit Rules are complied with in letter and spirit. When the legislature has made a specific distinction between dealer at stage 1 and stage 2 by allowing credit only on the basis of invoices issued by Manufacturer, Importer, Dealer at Stage 1, Dealer at Stage 2. This distinction c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... find that it has been established by the appellant that M/s Ess Vee Udyog, Plot No. 5-6, Ram Bagh Colony, Jalandhar is the consignment agent of M/s Gupta Impex, Delhi as they have procured the goods on the strength of 'F' Form placed herein above. As M/s Ess Vee Udyog, Jalandhar is the consignment agent, therefore, M/s Bala Ji Udyog is only a second stage dealer who has issued invoices to the appellant and supplied the goods to the appellant. Therefore, the appellant has rightly availed the cenvat credit on the basis of the invoices issued by Shri Bala Ji Udyog, Jalandhar as second stage dealer. It is pertinent to mention that the revenue has admitted that the appellant has received the goods. 8. We also take a note of the fact that Ld. A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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