Latest - TMI e-Newsletter
New User/ Regiser
2022 (8) TMI 225 - Central Excise
CENVAT Credit - CVD paid through Challan - non-fulfilment of export obligation - case of the department is that the challan is not a proper document in terms of Rule 9 of CCR, 2004 - whether the appellant is entitled for the cenvat credit on the strength of challan whereby the CVD was paid subsequent to the import of goods? - HELD THAT:- The very same issue has been considered by this Tribunal in the case of HUBERGROUP INDIA PVT LTD VERSUS C.C.E. & S.T. -DAMAN [2021 (11) TMI 945 - CESTAT AHMEDABAD] where it was held that in the instance case the original duty paying document is bill of entry and the challans are the documents on the strength of which additional duty has been paid. Thus, even going by the logic given by the Commissioner in the impugned order there is no bar on availing credit on the strength of challans. Thus, we find no merit in this argument of the Commissioner in the impugned order.
The issue is no longer res integra - Appeal allowed - decided in favor of appellant.