9911796707
TMI Blog2013 (5) TMI 35X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. ORDER The appellant a manufacturer of tyres and tubes, took Cenvat credit amounting to Rs. 15,22,034/- in respect of certain imported inputs in the month of February, 2007. The department being of the view that the Cenvat credit has not been taken on original triplicate copies of bills of entry which is the only valid document for Cenvat credit in respect of imported goods, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that Rule 9 of Cenvat Credit Rules, 2004 which prescribes various documents on the basis of which Cenvat credit can be taken, specifies bill of entry as the document for availing Cenvat credit of additional customs duty in respect of imported goods, that this rule does not specify that only the triplicate copy would be valid document for availing Cenvat credit, that in this case original triplica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... try, and the reconstructed copy of the Bill of Entry was submitted only subsequently, that the appellant are also not eligible for Cenvat credit as additional customs duty had been paid through DEPB and Cenvat credit of additional customs duty paid through DEPB is not admissible. He, therefore, pleaded that the appellant do not have a case for waiver of pre-deposit. 5. We have considered the subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Boards Ltd. v. CCE, Salem - 2007 (217) E.L.T. 562 (T), Seshasayee Paper and Boards Ltd. v. CCE, Salem - 2008 (223) E.L.T. 616 (T) and CCE, Hyderabad v. Aurobindo Pharma Ltd. - 2010 (261) E.L.T. 594 (Tri.-Bang.) has decided the question in favour of the appellant. 7. In view of this, we are of the view that the appellant have been able to make out a case for waiver of pre-deposit. Hence the requ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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