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2012 (11) TMI 1021 - AT - Central ExciseCENVAT Credit - whether the appellant can claim CENVAT credit of the additional duty of customs (CVD) paid on the capital goods received by them under the cover of a commercial invoice and an endorsed Bill of Entry issued by the importer of such goods - Held that:- Department has no case that the imported capital goods were not received in the appellant’s factory or not used for the purpose of manufacturing excisable goods. The limited ground raised for denying CENVAT credit to the appellant is that the endorsed Bill of Entry is not one of the documents prescribed under Rule 9 of the CENVAT Credit Rules, 2004. It is not even the case of the Department that the capital goods in question were not received in the appellant’s factory and not used for manufacture of excisable products. In these circumstances, I am of the view that the CENVAT credit of the CVD paid on the capital goods cannot be denied to the appellant on the ground alleged in the show-cause notice - Decided in favour of assessee.
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