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2016 (3) TMI 805 - AT - Central ExciseEligibility of CENVAT CREDIT - whether the courier bill of entry is a proper document for availing Cenvat Credit under the CENVAT Credit Rules, 2004? - whether the entire demand is time barred or not? - Held that:- Since these appellants have been disclosing in their regular return filed by them that they have been availing Cenvat Credit on courier bill of entry and the department has also conducted the audit from time to time of the records of the appellant and has never raised the objection of availing the Cenvat Credit on the basis of courier bill of entry and further, the respondent has not been able to bring on record any material which shows that there is a wilful misstatement or suppression of facts or contravention of any of the provisions of the Act or the Rules with intent to evade payment of duty. In view of this, the entire demand is time barred and the appellant is entitled to avail Cenvat Credit on the basis of courier bill of entry as relying on Tecumseh Products India P. Ltd. [2007 (3) TMI 170 - CESTAT, BANGALORE] and Controls & Drives Coimbatore P. Ltd. [2007 (11) TMI 57 - CESTAT CHENNAI] as per the Bill of Entry Regulation, 1976, courier bill of entry is a valid document for clearance of any imported goods and this is so provided as per Regulation 5(3) proviso of Courier Imports and Exports Clearance Regulation 1988. - Decided in favour of assessee
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