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2016 (12) TMI 157 - AT - Central ExciseCenvat credit - duty paying documents - availing of CENVAT credit on the basis of challans and not the bills of entry - suppression of facts - contravention of Rule 9 and Rule 3 of CCR, 2004 - Held that: - It is not disputed that the inputs, on which credit has been taken, were imported by the appellants who filed the bill of entry for their warehousing. Due to problems with warehousing period, they could not file the ex-bond bill of entry and cleared the goods on payment of custom duty which was duly accepted by customs authorities. The duty payment challans have been signed by the customs officer for Assistant Commissioner of Customs (Bond Department), Nhava Sheva Custom House. Duty payment challans contain material particulars like bill of entry no., description of goods, bond no., assessable value, duty and interest amount. There is no allegation in the show cause notice that the goods were diverted or were not received in the factory. The goods have been cleared after payment of appropriate duty and proper entries have been made in the RG-23 Part-II register and duty paying challans correlate with the respective entry in RG-23 Part-II register. There is no allegation that the duty paying challans are fake or that the cenvat credit has been taken again on the basis of these challans - Tribunal in the case of CCE, Vapi vs. Mehta Hwa Fuh Plastics Pvt Ltd. [2013 (1) TMI 527 - CESTAT, AHMEDABAD], has held that when the receipt of the inputs and its final use in manufacturing is not disputed then the inputs cannot be denied the cenvat credit. The cenvat credit has been correctly availed by the appellants and the appeal filed by the appellants is allowed - decided in favor of appellant-assessee.
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