TMI Blog2005 (5) TMI 477X X X X Extracts X X X X X X X X Extracts X X X X ..... aken on the strength of endorsed Bills of Entry. 4.Brief facts of the case are that applicants are engaged in the job work for M/s. Gillette India Ltd. The Gillette India Ltd. made an import of the inputs and packing material and imported consignment was diverted to the applicants. The appropriate import duty that is CVD is paid by M/s. Gillette India Ltd. M/s. Gillette India Ltd. endorsed the Bills of Entry in favour of the applicants. On the basis of the endorsement, the applicants availed the benefit of Modvat credit. Two show cause notices were issued to the applicants for denial of the credit availed on the goods imported by M/s. Gillette India Ltd. and endorsed the Bills of Entry in applicants favour. The Adjudicating authority dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roduct. The Assistant Commissioner shall allow such credit. The appellants also relied upon the Circular dated 23-2-99 to submit that it has been clarified by the Board that show cause notice shall not be issued on procedural lacuna. The appellants also relied upon the decision of the Tribunal in the case of M/s. Hindustan Cables Ltd. v. C.C.E., Hyderabad, reported in 2000 (93) ECR 538 (Tribunal). 7.The contention of the Revenue is that appellants had taken credit on the strength of endorsed Bills of Entry. The Revenue relied upon the decision of the Larger Bench in the case of Balmer Lawrie Co. Ltd. Ors. v. Commissioner of Central Excise, Kanpur Ors., reported in 2000 (116) E.L.T. 364 (T) = 2000 (36) RLT 666 (CEGAT - Larger Bench). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e credit on the strength of endorsed Bill of Entry. The facts in the present case are different. In this case the applicants are not related to the importer and are independent manufacturer. Further, we find that as per Board s Circular of 29-2-96, the credit can be taken on the strength of endorsed Bills of Entry in certain situations as provided therein. The relevant portion of the Board s Circular dated 29-2-96 is reproduced : The issue has been examined by the Board. It has been decided that credit should not be denied where the Bill of Entry is in the name of the registered office/head office provided that :- (a) the entire consignment covered by the said Bill of Entry received in the factory in original packed conditions. ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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