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TMI Blog2024 (3) TMI 492X X X X Extracts X X X X X X X X Extracts X X X X ..... endorsed invoices, it is seen that the agent Krishna Chemicals has endorsed to the effect that the entire consignment in respect of the Invoices have been sold to the Appellant. Coming to the Circular issued on 05/05/2015, it is seen that under Para 5 (iii), it has been clarified that when unregistered dealer sells the entire consignment in respect of particular invoice with endorsement to that effect, the recipient would be eligible to take the Cenvat Credit - this Circular has been issued clearly specifying that clarifications are being given after the amendments have been carried out vide Notification No. 08/2015-CE (NT) dated 01/03/2015. Therefore, the Commissioner (Appeals) is correct in taking the stand that the Circular would be effe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stributor Krishna Chemicals. This Nitric Acid has been procured under four invoices. Since Krishna Chemicals are not registered dealers, they have endorsed behind invoice to the effect that they have consigned the entire material under the respective invoice to the Appellant. Based on these four Invoices, the Appellants have taken the Cenvat Credit. In 2014, an Audit was conducted and they raised the issue that the Invoices under which the Cenvat Credit has been taken are not proper documents in terms of Rule 9 Rule 11 of the Cenvat Credit Rules, 2004. Subsequently, Show Cause Notice was issued seeking to recover the Cenvat Credit already taken. After due process, the lower Authorities have confirmed the demands. Being aggrieved, the Appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r part. Hence, he submits that the Department is in error in issuing the Show Cause Notice on 24/8/2016 by invoking the extended period provisions. Therefore, he submits that the confirmed demand is liable to be set aside even on account of limitation also. 4. The Learned AR takes me through the Notification No. 8/2015-CE(NT) and the Circular issued thereafter. He submits that since the clarification has been issued in terms of Notification issued on 1/03/2015, the clarification should be taken as effective from 01/03/2015 only. Accordingly, he justifies the confirmed demands. 5. Heard both sides and perused the documents and Appeal Papers. 6. Admittedly, there is no dispute that the goods in question have been received by the Appellant and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... buyers premises etc. Therefore, Para 5(iii) of the Circular dated 05/05/2015 does not emanate from the amendment carried out vide Notification No. 08/2015 dated 01/03/2015. It simply clarifies the position as it was already existing prior to the amendment. Therefore, I hold that unregistered dealer Krishna Chemicals has correctly endorsed the invoice and the Appellant has correctly taken the Cenvat Credit. Further, there is no dispute about the goods having been received and used by the Appellants. Therefore, on merits the appeal succeeds. 9. I also see force in the arguments of the Learned Advocate that the Appellant has received the goods, taken the same in the stocks and accounted for the same in RG 23A Part I and Part II and also has d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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