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2018 (10) TMI 892 - AT - Central ExciseCENVAT Credit - duty paying documents - Revenue was of the view that the appellant was not entitled to avail the Cenvat Credit for such inputs on the basis of the Transfer Memos - goods transferred from one unit to another and details given in Transfer memo - Held that:- The imported ore has been transferred directly to the two manufacturing units of the appellant including Durgapur. The relevant document indicating payment of duty was the bill of entry. Since the entire quantity covered by the bill of entry, has not been moved to one unit, the appellant has issued an internal document termed as ‘transfer memo’ in which the quantities transferred to Durgapur unit has been indicated. There is no dispute regarding the receipt of such goods in the Durgapur unit or the use of such raw material in manufacture of the final product. Similar case has been considered by the Hon’ble Supreme Court in the case of Union of India Vs. Marmagoa Steel Ltd [2008 (7) TMI 95 - SUPREME COURT] where the Apex Court has allowed the Cenvat Credit on the basis of the Bill of Entry attached with a delivery challan indicating the quantities. Credit allowed - appeal allowed - decided in favor of appellant.
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