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2011 (7) TMI 974 - AT - Central ExciseCenvat Credit on the basis of Bill of Entry in the name of International Operation Division of the assessee - Penalty - Circular No. 179/13/96-CX., dated 29-2-1996 - Plain reading of the order of the Commissioner clearly indicates that the bill of entry was in the name of the appellant only - It is pertinent to note that the appellant’s factory in Bhopal comes directly under the jurisdiction of Commissioner, Bhopal and, therefore, the finding that in the absence of endorsement in the bill of entry by the International Operations Division, it was not possible to ascertain as to whether the goods covered by the said bill of entry were received and used in the assessee factory cannot be appreciated. - Cenvat Credit allowed. . As regards the material procured from Hindustan Copper Limited - The fact that the job worker has processed the material and sent the intermediate goods manufactured using the inputs following Notification No. 214/86 has not been refuted. In the given facts and circumstances of the case, the transport of material directly to the job worker’s premises to avoid payment of extra period and same time, cannot lead to denial of credit - Cenvat Credit allowed.
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