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TMI Blog2023 (4) TMI 1014X X X X Extracts X X X X X X X X Extracts X X X X ..... redit, provided the duty paid nature of the raw materials supplied by M/s. B.S Enterprise is established. The Appellant claimed that they have the duty paid documents received from their suppliers. For allowing the credit, the duty paid nature of the raw material received by them from M/s B.S. Enterprise needs to be verified - matter remanded back to the original Adjudicating authority. - Excise Appeal No.235 of 2011 - FINAL ORDER NO. 75252/2023 - Dated:- 24-4-2023 - SHRI P.K. CHOUDHARY, MEMBER (JUDICIAL) AND SHRI K. ANPAZHAKAN, MEMBER(TECHNICAL) Shri Saurabh Bagaria, Advocate for the Appellant (s) Shri S.S.Chattopadhyay, Authorized Representative for the Respondent ORDER Heard both sides. 2. The facts of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als from various parties including M/s. South Asia Petrochem Ltd. on payment of duty and issued challans to the Appellant indicating the duty paid. The Ld. Adjudicating authority passed Order rejecting the claim of the Appellant to avail CENVAT Credit of the duty paid on the raw material on the ground that the Challans are not the proper documents for availment of CENVAT Credit under Rule 9 of the CENVAT Credit Rules. The Order was upheld by the Commissioner ( Appeals). The Appellant is before us against the Impugned Order. 4. The Appellant contended that the Ld. Commissioner(Appeals) has passed the Order without assigning any further discussion on the merits of the decision taken by the Adjudicating authority and hence it is not sustain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sis of stock transfer invoices issued when duty-paid nature of the raw material is not in dispute. We find that Rule 9 of the CENVAT Credit Rules prescribes certain documents based on which CENVAT Credit can be availed by a manufacturer. Rule 9 (2) of the CENVAT Credit Rules clearly states that CENVAT Credit cannot be denied on the ground that the document submitted for availment of credit does not contain certain details. In the present case also the challans issued by the Appellant can be eligible documents for the purpose of allowing the credit, provided the duty paid nature of the raw materials supplied by M/s. B.S Enterprise is established. The Appellant claimed that they have the duty paid documents received from their suppliers. Thus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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