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TMI Blog2015 (4) TMI 890X X X X Extracts X X X X X X X X Extracts X X X X ..... on 13.3.2006. It was noticed that the appellant is not liable to pay the special additional duty. Accordingly, another Bill of Entry was generated on 14.3.2006 showing the payment of duty of Rs. 37,68,138/-. The appellant filed refund claim of Rs. 31,06,128/- as paid by them on the basis of earlier Bill of Entry. By adjudication order dtd 17.11.2006, the Assistant Commissioner of Customs, EPCG section, has directed the appellant to re-credit of Rs. 31,06,128/- manually on the back side of the EPCG licence to be on par with debits in the EDI system. The appellant found that they are unable to utilise the amount in the EPCG licence as they were going to redeem the licence in a shorter period and therefore they have taken credit in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tur Pharmaceuticals 2005(179)ELT.276 (SC). 4. It is contended that one of the objections of the lower appellate authority is that they took the credit on the basis of TR6 challans. He submits that the Tribunal in the case of Essar Oil Ltd vs CCE, Rajkot 2014(303)ELT.255(Tri.Ahmd) held that Cenvat Credit would be admissible on the basis of TR6 Challan duty paying document as mentioned in the Rule 9 of the Cenvat Credit Rule. He further submits that they have paid the duty on the basis of the Bill of Entry dtd 13.3.2006. It is submitted that cenvat credit cannot be denied on procedural lapse, as there is substantial compliance of the law. 5. The Learned Authorised Representative for the Revenue submits that they have already fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e purpose of fixation of export obligation provided that cenvat credit of additional duty paid has not been taken. Therefore, if the importer has taken cenvat credit of additional duty, the same shall be taken into for computation of the net duty saved for the purpose of fulfilment of export obligation. 8. The appellant filed refund claim of the amount of SAD paid by them. The Assistant Commissioner of Customs by order dtd 17.11.2006 rejected the refund claim and directed to re-credit the amount on the back side of the EPCG licence. However, the appellant was not able to avail the amount for subsequent import under EPCG scheme as they were likely to redeem the licence earlier and therefore they were compelled to avail cenvat credit as per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their cenvat account. In my considered view, the appellant could have mentioned the reference of Bill of Entry number in their cenvat account. The appellant is also eligible to avail credit on the basis of Challan under Rule 9 of the Cenvat Credit Rule 2004 as held by the Tribunal in the case of Essar Oil Ltd (supra). It is held that word Challan and any other similar document mentioned in the explanation to Rule 9(i)(b) of the said Rules evidencing payment of additional CVD on sale of cenvatable goods would be eligible for availing cenvat credit. It is settled by series of decisions that when there is substantial compliance of law the benefit of cenvat credit cannot be denied on procedural lapse. 12. The Learned Authorised Repres ..... X X X X Extracts X X X X X X X X Extracts X X X X
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