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2008 (8) TMI 515 - AT - Service TaxCenvat Credit- the appellants are challenging that demand of Rs. 1,35,30,007/- confirmed by the Commissioner by disallowing the Cenvat credit availed by the appellants. The Commissioner has disallowed the credit on the ground that the importers have not register themselves as required under Rule 9(1) of Cenvat Credit Rules and the name of the assessee was not mentioned on the bill of entry. Held that- all these details are available except name and address of the factory on the bill of entry. The only omission is that instead of endorsing the bill of entry itself in the name of the assessee, the importer has issued separate certificate/declaration. It has to be seen in as part of the bill of entry and both of them cannot be segregated and seen isolation as done by the Department. It is quite clear that the credit has to be allowed in view of the provisions of Rule 9(2) in this case. Therefore appeal is allowed with consequential relief to appellants.
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