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2016 (7) TMI 1140 - AT - Central ExciseDetermination of roper documents for the purpose of Cenvat credit - duty demand - Held that:- There is no dispute about the duty paid character of the inputs, their receipt by the present respondent and utilization of the inputs. The technical objection raised by the Revenue seems to be only one that Bill of entry was endorsed by the importer in favour of the assessee by the principal manufacturer and such endorsement cannot be accepted. No reference stand made to any of the provisions of law to bar availment of cenvat credit on the basis of endorsed Bill of Entry. It was not the case of the Revenue that part of the goods said deviated to present respondent. The admitted fact is that goods on record are entire imported goods and were in original packing which stand diverted to the respondent along with the signature of Customs officer. It is also seen that the demand was raised against the respondent based upon the objection by the Audit, which objection was very strongly opposed by the Revenue itself. If that be so, we really fail to understand as to how the Revenue would be aggrieved with the present order of the Commissioner dropping the demand.
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