TMI Blog2013 (12) TMI 816X X X X Extracts X X X X X X X X Extracts X X X X ..... the procedure and produced the relevant certificate - Relying upon C.C.E., VAPI vs. MEHTA HWA FUH PLASTICS PVT. LTD. [2013 (1) TMI 527 - CESTAT, AHMEDABAD] - 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 – the Cenvat credit was correctly availed by the appellant – Decided in favour of Assessee. - Appeal No. : E/12629/2013 - DB - ORDER No. A/11660/WZB/AHD/2013 - Dated:- 3-12-2013 - Mr. M.V. Ravindran and Mr. H.K. Thakur, JJ. For the Appellant : Mr. Rahul Gajera, Advocate For the Respondent : Mr. K.J. Kinariwalla, A.R. ORDER Per H.K. Thakur; This stay application and appeal has been filed by the appellant against the Orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Cenvat credit can be allowed on the basis of certificate issued by Bank where the original Bill of Entry is not available. As the issue involved in these proceedings lies in a narrow compass, therefore, allowing the stay application, the appeal itself is taken up for the disposal. The appellant has relied upon the Facility Notice No. 49/2010 issued by the Chief Commissioner of Customs, Mumbai Zone-II, vide F. No. S/I-22(02)/2008-CCO M-II dated 26.4.2010, in which a procedure is prescribed for taking Cenvat credit in case the EDI Bill of Entry is lost / misplaced / destroyed / mutilated. As per paragraph 3 of this Facility Notice, an importer can approach the authorised Bank with a request to obtain attested/certified copy of the Bill of E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents but submits all supporting documents which clearly show that the goods have been received. Further, it has to be noted that bills of entry were in the name of the respondent only and a certificate from Deputy Commissioner, Customs, has been produced. As regards the decision in the case of S.K. Foils Ltd., credit was proposed to be availed on the basis of carbon copy of the challan and respondent had made a statement that original challans were not being issued by the supplier which was found contrary to the facts. Therefore this decision is also not applicable. As regards the decision in M/s. Survoday Blending Pvt. Ltd., the bill of entry was dated 10-2-2005 whereas the credit was taken on 14-4-2006. In that case the Tribunal took the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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