Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (3) TMI 632 - CESTAT NEW DELHIDenial of CENVAT Credit - Credit denied on the ground that photocopy is not a valid duty paying document - as per the provision of Rule 9 (c) a manufacturer can avail credit on the basis of the bill of entry. In the present case, the applicant were having the photocopy of bill of entry which shows the goods are imported by M/s Panoli Intermediates (India) Pvt. Ltd. and it has been mentioned that the document transferred in favour of the appellant. The bill of entry was provisionally assessed as per the photocopy on record. If the bill of entry was provisionally assessed there must be final assessment in respect of goods imported by M/s Panoli Intermediates (India) Pvt. Ltd. Applicant had not produced any order finalising the assessment in respect of imported goods. In respect of limitation, I find that applicant had not disclosed to the Revenue in the monthly return that the credit has been availed on the basis of photocopy of bill of entry. as applicant has not produced the bill of entry or the order finalising the assessment and has taken credit only on the strength of photocopy which is provisionally assessed - No infirmity in order - Decided against assessee.
|