Cenvat credit is admissible on the basis of invoices issued by consignment agent

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CESTAT, NEW DELHI BENCH

Mittal Pigments (P.) Ltd.

v.

Commissioner of Central Excise

FINAL ORDER NO. 1401 OF 2012 – SM (BR)

Excise Appeal No. 1568 of 2010-SM

September 21, 2012

 

In the case of Kushboo Plastics (P.) Ltd. v. CCE 2002 (149) ELT 694 (Tri.-Delhi), it was held that credit is admissible on the basis of invoices issued by the consignment agent who are registered as a dealer. Clarification issued by the Jaipur Commissionerate, which was based on the Chief Commissioner’s letter dated 26.5.2000 was taken into consideration. Similarly in the case of Pragati Steels (P.) Ltd. v. CCE 2006 (205) ELT 662 (Tri.-Delhi), the disputed issue was resolved in favour of the assessee. Tribunal’s decision in the case of Rajasthan Synthetic Industries Ltd. v. CCE 2003 (162) ELT 240 (Tri.-Delhi) is also to the same effect.