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2013 (12) TMI 1347 - AT - Central ExciseAvailment of Cenvat credit - Waiver of Pre-deposit – Held that:- The container number which is indicated on the bill of entry is reflecting clearly on the transport documents i.e. on the LR issued by the transporters as having been delivered to the appellants – Relying upon COMMISSIONER OF CUSTOMS & C. EX., VAPI Versus DNH SPINNERS [2009 (7) TMI 130 - CESTAT, AHMEDABAD] - this correlation definitely demonstrates that appellant has received the consignment, though the bill of entry is in the name of their Head Office - there is no dispute as regards the receipt of consignment at the appellant’s factory, non-mentioning of appellant’s name in the bill of entry or endorsement by the Head Office is a curable defect – Prima facie the appellant is able to establish case in their favour – stay granted.
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