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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 ..... 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. The appellant has rightly availed cenvat on the strength of invoices issued by the second stage dealer, therefore, the cenvat credit cannot be denied - Penalty also not imposable. Appeal allowed - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch, Gujrat 2. First stage dealer M/s Gupta Impex, 30/2, Gali No. 4, Master Mohala, Libaspur, Delhi. 3. Second stage dealer M/s Ess Vee Udyog, Plot No. 5-6, Ram Bagh Colony, Jalandhar 4. Third stage dealer M/s Shri Bala Ji Udyog, Plot No. 147, Transport Nagar, Jalandhar. Therefore, the show cause notices were issued to the appellants and cenvat credit was denied. Against the said order, the appellants are before us. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rated 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 Form F which pertained to 01.06.2009 whereas the period of demand is 16.09.2009 to 17.12.2009. Further, at the time of personal hearing, they also produced unsigned photocopy of consignment sale agreement stating that the agreement commenced from 01.09.2009 only. 5. In statement dated 25.08. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt 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 cannot be over shadowed by this Hon ble Court by stressing on the fact that goods were received and used in the manufacture. It is submitted that legislature in his wisdom and capacity could have allowed this credit to dealers at all stages by simply mentioni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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. AR submitted that during the course of argument that as F Form is not pertaining to the period in question, in fact, the said F Form has been issued by VAT depar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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