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2013 (11) TMI 1157 - CESTAT NEW DELHIDenial of Cenvat credit - Non-endorsement of Bills in the favour of Appellant - Requirements under Rule 9 of Central excise rules - Waiver of Pre-deposit – Held that:- The bills of entry filed in the name of M/s. Johnson Matthey Chemical India (P) Ltd. as importer of the capital goods, are not endorsed in the name of the appellant, the address of the consignee is the same as the address of the appellant - The emphasis in the show cause notice is that the bills of entry are not endorsed in favor of the appellant - In Rule 9 of the Cenvat Credit Rules also one of the valid documents for availment of cenvat credit is bill of entry - as such, there is no provision that bill of entry should be endorsed in the name of the manufacturer taking the cenvat credit - so long as there is no dispute that the goods covered under a bill of entry have been received by a manufacturer, it would not be correct to deny the cenvat credit – Prima facie the appellant have a case in their favour - The requirement of pre-deposit of cenvat credit demand, interest and penalty waived till the disposal – stay granted.
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