9911796707
TMI Blog2013 (11) TMI 1018X X X X Extracts X X X X X X X X Extracts X X X X ..... hose inputs. However, as stated by the Commissioner(Appeals) in para 6 of the impugned order, this Bill of entry was endorsed in the name of respondents on sale of the imported goods to them. There is no dispute that goods covered under the Bill of entry dt. 01.11.04 in respect of which the Cenvat Credit has been taken, had been received in the respondent factory and used for manufacture. The only point of dispute is as to whether Cenvat Credit can be availed by a manufacturer on the basis of Bill of entry which is not in the name of manufacturer but in the name of somebody else who had sold the goods and endorsed the Bill of entry to the manufacturer. The Department was of the view that merely on the basis of endorsement, the respondent wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orsement by a person on the invoice issued by the manufacturer cannot substitute the invoice issued by a person authorised to issue the same- a manufacturer or a registered dealer and would not be a valid document for Cenvat Credit. The Revenues appeal also relies upon the statutory provisions of Cenvat Credit Rules during the period of dispute according to which the Cenvat Credit could be taken only on the basis of invoice or Bill of entry which is in the name of manufacturer. 2. Heard both the sides. 3. Sh. P.K.Sharma, learned counsel for the appellant, assailed the impugned order by reiterating the findings of the Commissioner (Appeals) and emphasized that the issue involved in this case stands decided in Department's favour by Larger ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is no dispute that the goods, in question, covered by the Bill of entry were received in the factory of the respondent and had been used for manufacture, that the only basis of Revenues appeal is that Bill of entry which had been endorsed by the importer in favour of the Respondent is not a valid document for taking Cenvat Credit and in this regard the Department relies upon the Larger Bench judgment of the Tribunal in case of M/s. Balmer Lawrie & Co. Ltd.(Supra), that this judgment of Larger Bench was considered by Hon'ble Gujrat High Court in case of Vimal Enterprises Vs. Union of India, reported in 2006(195) ELT-267 (Guj.) wherein Hon'ble High Court while considering the question as to whether an invoice which is not in the name of a ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d has been endorsed by them in favour of the respondent, is a valid document for taking Cenvat Credit by the Respondent. In case of M/s. Balmer Lawrie & Co. Ltd. decided by Larger Bench of the Tribunal referred to in the Revenues Appeal, there was a similar dispute as to whether an invoice issued by a manufacturer 'X' to a dealer who endorses the same to another manufacturer 'Y' is a valid document for availment of Cenvat Credit by 'Y' and the Larger Bench decided that such an endorsed invoice is not a valid document for availment of Cenvat Credit by 'Y', as mere endorsement is not a substitute for issue of invoice by the person who is authorised to issue the same. This judgment has been considered by Honble Gujrat High Court in case of V ..... X X X X Extracts X X X X X X X X Extracts X X X X
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