2018 (5) TMI 1118 – CESTAT MUMBAI – TMI – CENVAT credit – duty paying documents – whether the appellant is entitled for CENVAT Credit on the strength of invoice issued by an importer, who is registered as first stage dealer? – N/N. 30/2016-CE dated 15.8.2016 – Held that: – the first stage dealer includes the importer who sells the goods imported by him under the cover of invoice on which CENVAT Credit has been taken – In the present case, the importer who is registered as first stage dealer issued the invoice, therefore, the importer is undoubtedly covered in the terms ‘first stage dealer’. Therefore, the invoices issued by first stage dealer in respect of indigenous goods or imported goods, the invoice issued by such first stage dealer is valid document for availing the CENVAT Credit.
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As regards the N/N. 30/2016-CE (NT), this is not an amendment notification, however, the same is a clarification issued for the reason that this notification was not given effect to amendment unde
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an importer. Since the appellant is registered only as first stage dealer, therefore, the invoices issued in capacity of first stage dealer is not a valid document on the ground that Notification No. 30/2016-CE dated 15.8.2016 have no separate registration as required for an importer, if he is registered as first stage dealer. The contention of the Revenue is that prior to this notification, the importer was required to be registered separately as importer for issue of cenvatable invoice. Therefore, CENVAT Credit passed on by an importer without having separate registration is not valid document for availing the CENVAT Credit. 2. Shri Stebin Mathew, learned Advocate appearing on behalf of the appellant submits that firstly this Notification No. 30/2016-CE (NT) dated 28.6.2016 is a clarification and it is not notification by which rule 9 was amended. Therefore, this clarification will have retrospective effect. Accordingly, the importer was not required to be registered separately once
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the depot of an importer or from the premises of the consignment agent of the importer, under cover of an invoice; From the plain reading of the above rule, it is clear that the first stage dealer includes the importer who sells the goods imported by him under the cover of invoice on which CENVAT Credit has been taken. In the present case, the importer who is registered as first stage dealer issued the invoice, therefore, the importer is undoubtedly covered in the terms first stage dealer . Therefore, the invoices issued by first stage dealer in respect of indigenous goods or imported goods, the invoice issued by such first stage dealer is valid document for availing the CENVAT Credit. 4.1 As regards the notification No. 30/2016-CE (NT) heavily relied upon by the learned AR and it was also relied upon by the appellate authority, I am also of the view that this is not an amendment notification, however, the same is a clarification issued for the reason that this notification was not giv
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