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2022 (9) TMI 268 - HC - Central ExciseCENVAT Credit - valid duty paying documents or not - Transfer Memos - Endorsed Bill of Entry - case of the revenue is that the credit has been availed based upon a transfer memo which shows only a quantity of Manganese ore was diverted to the Durgapur factory of the respondent/assessee - Rule 9 of the CENVAT Credit Rules, 2004. Whether merely because part of the goods which were imported and duty paid was transferred to one of the units of the assessee pursuant to a transfer memo can be the sole reason for denying credit? HELD THAT:- It is to be noted that the bill of entry is one of the approved documents in terms of Rule 9 (1)(c) of the Rules. The bill of entry being the basic document, the assessee was entitled to avail credit based upon the duty paid pursuant to the import effected which was established by producing bill of entry. The decision in the case of BSNL Limited [2017 (9) TMI 153 - ALLAHABAD HIGH COURT] is clearly distinguishable on facts as in the said case no document was produced and, therefore, the Court thought fit to remand the matter for fresh consideration. There are no grounds to interfere with the order passed by the learned Tribunal. The appeal filed by the revenue is dismissed and the substantial questions are answered against the revenue.
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