TMI Blog2012 (4) TMI 528X X X X Extracts X X X X X X X X Extracts X X X X ..... ill of entry is not a valid duty paying document under Rule 9 of the Cenvat Credit Rules, 2004 - Held that:- both the units - the unit at Dharuhera which has taken the Cenvat credit and the Gurgaon unit whose address appears in the bills of entry, under which the inputs and capital goods had been imported - belong to the same company and it is a case of transfer of inputs and capital goods by one ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2008-2009, the appellant company imported capital goods and inputs for the Rewari unit, but the bills of entry were bearing the address of the Corporate office at 38/6, KM Stone, NH-8, Gurgaon. Those bills of entries were endorsed to the Rewari unit and on the basis of those endorsed bills of entry Cenvat credit of Rs. 2,86,33,448/- was taken. The department was of the view that since the bills o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvolved, we were of the view that appeal itself can be taken up for final disposal. Accordingly with the consent of both the sides, the matter was heard for final disposal waiving the requirement of pre-deposit. 3. Shri A.R.M. Rao, Advocate, the learned Counsel for the appellant, pleaded that both the units are owned by the same company, that the import of the capital goods and inputs, in questi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the findings of the Commissioner in it and emphasised that since the bills of entry are in the name of his sister unit located at Gurgaon, the appellant unit located at Rewari could not take the Cenvat credit. 5. We have carefully considered the submissions from both the sides and perused the records. 6. In this case there is no dispute about the receipt of the inputs and capital goods, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the inputs and capital goods had been imported - belong to the same company and it is a case of transfer of inputs and capital goods by one unit of a company to another unit. The credit has, therefore, been correctly taken. We are, therefore, of the view that impugned order is not sustainable. The same is set aside. The appeal as well as stay application is allowed. (Dictated and pronounced in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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