TMI Blog2014 (3) TMI 751X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant's premises at Thane. The only dispute is that the bill of entry was endorsed by the Pitampur unit to the Thane unit, since the foreign supplier had indicated the addressed of the Pitampur unit in the relevant documents. Since bill of entry is a specified document, on the strength of which the Cenvat Credit can be availed, an endorsed bill of entry is also an equally valid document f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t amounting to Rs.3,12,809/- along with interest thereon and by imposing penalty of Rs.10,000/- on the appellant, M/s. Advanced Enzyme Technologies Ltd. Aggrieved of the same, the appellant is before me. 3. The Ld. Consultant submits that in this case the appellant imported a consignment of berol powder from Singapore and the import documents for the consignment was filled in the name of the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pecified document for availment of credit. He relies on the decision of the Tribunal in the case of Sona Koyo Steering Systems Ltd. Vs. CCE, Delhi-III, Gurgaon - 2013 (296) ELT 481 (Tri-Del.), CCE C, Vadodara-II Vs. Eupec-Welspun Pipe Coatings India Ltd. - 2010 (260) ELT 381 (Guj.) affirmed by the Apex Court in 2010 (260) ELT A83 (SC). Bando India (P) Ld. Vs. CCE, Delhi-III - 2010 (262) ELT 1103 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , there is no dispute that the imported consignments has not suffered CVD or the said consignment has not been received at the appellant's premises at Thane. The only dispute is that the bill of entry was endorsed by the Pitampur unit to the Thane unit, since the foreign supplier had indicated the addressed of the Pitampur unit in the relevant documents. Since bill of entry is a specified docu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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