TMI Blog2008 (8) TMI 515X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellants on Seamless Steel Line Pipes. The pipes were imported by two suppliers and the bill of entry was sent to the appellants with certificate/declaration by the importer that the credit of CVD paid would be taken by the job worker i.e. the appellant and the same was duly endorsed by the proper officer of Customs. The Commissioner has disallowed the credit on the ground that the import ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his contention that appellants are eligible for the credit even where the bill of entry is not in their name. 1. CCE v. National Leather Cloth Mfg. Co. [999 (113) E.L.T. 299 (Tri.)] 2. Sarbi Petroleum Chemicals Ltd. [2005 (192) E.L.T. 468 (Tri)] 3. CCE v. Tara Tea Estate [2004 (177) E.L.T. 716 (Tri.)] 4. Marmagoa Steel Ltd. [2005 (192) E.L.T. 82 (Bom.)] 5. Vimal Enterprise [2006 (195) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . One of the arguments advanced by the Commissioner in support of his decision is that the document did not contain the particulars prescribed in the rules. According to him such a document has to include the central excise or service tax registration number of the person issuing the invoice, name and particulars of the factory or warehouse or premises, first or second stage dealer's name and addr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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. (Pronounced in Court on 6-8-2008) - - Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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