9911796707
TMI Blog2013 (12) TMI 816X X X X Extracts X X X X X X X X Extracts X X X X ..... ntry is admissible or not. 2. Shri Rahul Gajera, learned advocate appearing on behalf of the appellant argued that the Bill of Entry for which credit was taken was available with the appellant at the time of taking Cenvat credit. However, the same was misplaced and was not available during the course of audit conducted by the Revenue. As per Facility Notice No. 49/2010 dated 26.8.2010 issued by Chief Commissioner of Customs, Mumbai Zone-II, they applied for issue of necessary certificate from the concerned Bank and the same was produced before the lower authorities which has not been considered by them. He relied upon the judgement of this Tribunal in the case for C.C.E., VAPI vs. METHA HWA FUH PLASTICS PVT. LTD [2010 (285) E.L.T. 253 (Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the appellant. 5. It is further observed that as per the judgement of this Bench in the case of C.C.E., VAPI vs. MEHTA HWA FUH PLASTICS PVT. LTD. (supra) wherein it has been held that when the receipt of inputs and its final use in the manufacturing activity is not disputed, then the importer cannot be denied the Cenvat credit. Para 6 of this judgement is reproduced herein below:- 6. Before I proceed further, it would be appropriate to consider the decisions relied upon by the ld. AR in his submissions. In the case of Marmagoa Steel Ltd., Hon'ble Supreme Court held that credit is not admissible since in that case the bill of entry was in the name of M/s. Essar Gujarat Ltd. and the Hon'ble Court allowed the credit where original copies ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntry in that case was available in 2005 till 14-4-2006 for more than a year and thereafter it got misplaced. These peculiar facts were taken note of to disallow the credit. In this case Commissioner has not simply allowed the credit but has relied upon the decision of the Tribunal in the case of Steelco Gujarat Ltd. - 2009 (242) E.L.T. 229 (Tri.-Ahmd.) and distinguished the decision of the Larger Bench in the case of Avis Electronics Pvt. Ltd. - 2000 (117) E.L.T. 571 (Tri.-LB). Further, he has also relied upon the decision of Hon'ble High Court of Bombay in the case of Marmagoa Steel Ltd. - 2005 (192) E.L.T. 82 (Bom.), Simplex Mills Co. Ltd. - 2007 (81) RLT 331 (Bom.) wherein it was held that credit is admissible on the basis of endorsed co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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