TMI Blog2007 (5) TMI 522X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. [Order]. This is an appeal against the order-in-appeal dated 9-11-2005 passed by the Commissioner of Central Excise (Appeals), Mumbai. The brief facts of the case are that M/s. The Ruby Mill Ltd., the appellant herein is a composite mill manufacturing yarn, grey fabric and processed fabric. They were availing benefit of Modvat/Cenvat credit on the inputs and capital goods at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellant s unit was subject to regular audits by the officers of Central Excise department. During on such special excise audit during the period August, 2002 to September 2002, various audit objections were raised and communicated to the appellants vide letter dated 10-10-2002. One of the objection was that availment of Cenvat credit on notarized copy of courier bill of entry. They also fur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal before the Tribunal. 3. The contention of the appellants is that Rule 7(1) of Cenvat Credit Rules, 2002 visualizes that the manufacturer can avail Cenvat credit on the basis of any of the documents referred at clauses (a) to (f). Clause (c) to Rule 7(1) contemplates a Bill of Entry as a duty paying document. In other words if the inputs are covered under a bill of entry then the manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the category of clauses (a) to (m). The Commissioner has erred in observing in the aforesaid manner. A notarized certified copy of bill of entry can be treated in the category of bill of entry on the analogy laid down in the aforesaid decision. Therefore, I am of the view that this is a fit case where Cenvat credit cannot be denied inasmuch as receipts of the inputs in the factory premises and th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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