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TMI Blog2019 (6) TMI 1613X X X X Extracts X X X X X X X X Extracts X X X X ..... 85 of Central Excise Tariff Act, 1985. The appellant had purchased HR Coil & M.S. Plate as input materials from the dealers, namely, M/s Akash Enterprises & M/s Continental Steel Syndicates, who were neither 1st Stage/2nd Stage Dealers nor they were consignment agents as per Central Excise Rules. The appellant got itself registered with the Central Excise Department as many of its customer, being big organization and having ISO accreditation, insisted in procuring materials only from Central Excise registered vendors. In the present case, inputs were received in the factory under the cover of duty paying documents issued by second stage dealer and an intermediary, namely, M/s Akash Enterprise arranged for such procu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, are reproduced below: "4. We have carefully considered the submissions from both the sides and have pursued the records. There is no dispute about the fact that the goods have been procured by the appellant through M/s. Sumitomo Chemicals India Pvt. Ltd. However, from the records, it is seen that M/s. Sumitomo Chemicals India Pvt. Ltd. had placed the order for the goods with M/s. SC Enviro Agro India Pvt. Ltd., a second stage dealer who supplied the goods directly under their invoices to the appellant, mentioning the appellant's name as the consignee while at the same time mentioning M/s. Sumitomo Chemicals India Pvt. Ltd. as the customer. It is on this basis that Cenvat credit has denied to the Appellant in respect of these invo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in 2003 (161) E.L.T. 710 (Tri.-Chennai). In this case it is not the case of the Department that the goods were not received directly by the appellant from a second stage dealer M/s. SC Enviro Agro India Pvt. Ltd. In view of these circumstances, just because the invoices issued by M/s. SC Enviro Agro India Pvt. Ltd. mention M/s. Sumitomo Chemicals India Pvt. Ltd. as the customer, while at the same time mentioning the appellant as the consignee, will not become invalid document for taking Cenvat credit, we therefore, hold that the impugned order is not sustainable. The same is set aside and the appeal is allowed." 5. I find that the facts of the present case are squarely covered by the Tribunal's decision in the case of Kunststoff P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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