TMI Blog2014 (10) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... dispute that lorry receipts and the Bills of Entry are having endorsements in the name of the appellant. Therefore, as per Rule 9 of the Cenvat Credit Rules, 2004 the appellant is entitled to take CENVAT Credit on inputs/capital goods. The lower authorities have not understood the said provisions in true spirit therefore, they passed the impugned order. As the order is totally wrong and contrary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ver of pre deposit I take up the appeal for final disposal with the consent of both sides. 4. The case is that whether the appellant imported certain inputs/capital goods and Bills of Entry were in the name of their Head Office in all the six cases but in one case the address of the appellant itself was mentioned in the Bill of Entry. All the Bills of Entry were endorsed in the name of the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said provisions in true spirit therefore, they passed the impugned order. As the order is totally wrong and contrary to the provisions of law therefore, the same is set aside by holding that the appellant is entitled to take CENVAT Credit on the inputs/capital goods in question. In these terms, the appeal is allowed. Stay application is also disposed of in the above terms. (Dictated in Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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