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2015 (8) TMI 1057 - HC - Central ExciseCENVAT Credit - duty paying document - photo copy of the original invoice/triplicate copy of bill of entry - Whether on the facts and circumstances, the modvat credit can be taken on the basis of the photo-stat copy of BOE - Held that:- there is no allegation in the show cause notice that the goods in question were not received under the cover of the relevant documents and that the goods were duty paid. The Assistant Commissioner Central Excise Division-III, NOIDA has also not disputed the duty paid character of the goods and the fact that these were received in the factory for intended purpose under the cover of relevant documents. The case of the department is that the triplicate copy of bill of entry as required under Clause (c) of Sub Rule (3) of Rule 57G could not be subsequently produced by the assessee for defacement. - Since the triplicate copy of the bill of entry was misplaced and, as such, the assessee obtained from the bank the exchange control copy of the relevant bill of entry and filed the same along with various other documents. He also executed an indemnity in favour of the Central Excise department to the extent of Modvat Credit availed. The said authenticated exchange control copy of the bill of entry obtained by the assessee from the bank could have been easily verified by the authorities. It is not the case of the appellant that the said document was not verifiable. No credit under Sub Rule (2) shall be taken by the manufacturer, unless the inputs are received in the factory under the cover of any of the specified documents. In the present set of facts it is undisputed that the inputs were received in the factory under the cover of a triplicate copy of the bill of entry which was subsequently misplaced. The Tribunal in order [2004 (2) TMI 256 - CESTAT, NEW DELHI] has recorded a finding of fact that the specified copy of bill of entry and the invoices were misplaced after the receipt of the goods in the factory. - no merit in the present appeal - Decided against Revenue.
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