TMI Blog2013 (5) TMI 35X X X X Extracts X X X X X X X X Extracts X X X X ..... s duty had been paid through DEPB and the same is not admissible. –Held that - Rule 9 of Cenvat Credit Rules in respect of imported goods, the bill of entry as the document for the purpose of taking Cenvat credit of additional customs duty paid and secondly whether Cenvat credit is admissible of the additional customs duty paid through DEPB tribunal made reliance on Seshasayee Paper and Boards Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods, issued a show cause notice dated 10-12-2008 for recovery of this Cenvat credit along with interest and also for imposition of penalty. The show cause notice was adjudicated by the Joint Commissioner vide order-in-original dated 8-7-2011 by which Cenvat credit demand as made in the show cause notice was confirmed. Besides this, penalty of Rs. 1.5 lakh was also imposed on the appellant under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... triplicate copy was lost and hence the appellant filed an application in the Customs house for reconstructed bill of entry, which was issued by the Assistant Commissioner, that in view of this, department s objection is not valid, and that the impugned order is, therefore, not correct. He, therefore, pleaded that the appellant have been able to make out a strong prima facie for waiver of requirem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the submissions from both sides and perused the records. Rule 9 of Cenvat Credit Rules which specifies various documents on the basis of which Cenvat credit can be taken mentions in respect of imported goods, the bill of entry as the document for the purpose of taking Cenvat credit of additional customs duty paid. It does not mention that Cenvat credit can be taken on the basis of original Trip ..... X X X X Extracts X X X X X X X X Extracts X X X X
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