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TMI Blog2020 (11) TMI 351X X X X Extracts X X X X X X X X Extracts X X X X ..... vide Circular No. 1003/10/2015-CX dated 05.05.2015 - HELD THAT:- From the Circular, it is unambiguously clear that if the invoice issued by the manufacturer contains the details of the Appellant as consignee, they are entitled to Cenvat credit even if the buyer is unregistered. The Tribunal in HYDRO ELECTRO MACHINERY VERSUS COMMISSIONER OF C. EX., MUMBAI-III [ 2017 (2) TMI 876 - CESTAT MUMBAI ] where it was held that Even if the purchase of the inputs were made by the appellant from an agent of the second stage dealer but duty paying invoices is consigned to the appellant, credit is legally admissible to the appellant. Appeal allowed - decided in favor of appellant. - SHRI P.K.CHOUDHARY, MEMBER(JUDICIAL) Shri Ankit Kanodia, Chartered Acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ia, Chartered Accountant, appearing on behalf of the appellant, submits that the Appellant has availed Cenvat credit on invoices issued by manufacturers wherein the name of the Appellant has been mentioned as consignee and thus having regard to Circular No. 1003/10/2015-CX dated 05.05.2015 and Circular No. 218/52/96-CX dated 04.06.1996, the Appellant is eligible for the said credit. He further stated that based on the above, the vendor, M/s. Ashish Enterprises was not required to take registration under the Central Excise Act. The vendor merely provided transit sale for the Appellant. The invoice issued by the manufacturer/first stage dealers contained the details of the Appellant as a consignee. Thus, all the conditions for availment of Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h sides and perused the appeal records. 6. I find that the issue involved in this appeal is no more resintegra in view of the clarification issued by the CBIC vide Circular No. 1003/10/2015-CX dated 05.05.2015 issued for transit sale through dealer, wherein it was clarified that (iii) Where a un-registered dealer negotiates sale of an entire consignment from a manufacturer or a registered importer and orders direct transport of goods to the consignee, credit can be availed by the consignee on the basis of invoice issued by the manufacturer or the registered importer. As the dealer is not registered, there is no question of issuing any Cenvatable invoice by him. Such dealers as in the past can continue to be unregistered. 7. From the above i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istered person s name and address, on account of whose instructions the goods have been dispatched. The consignee in this case will be the end user. In such a situation the registered person s invoice is not required for availment of Modvat credit. The duplicate copy of the manufacturer s invoice under Rule 52A will serve as cove for transport and for availment of Modvat by the end user. As per the above clarification, it is very clear that if in the invoices end user s name is appearing as consignee irrespective off act that sale purchase transaction is not between the supplier of inputs and the end user, the credit is admissible at the recipient s end. On this very issue, this Tribunal in the case of Transformers Rectifiers (India) Ltd. ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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