2015 (10) TMI 277

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..... not a specified document under Modvat/Cenvat Rules. The appellate authority upheld the order and rejected their appeal. 2.Heard both sides. 3.Ld. Consultant Shri P.C. Anand submits that they purchased 59 Jumbo Rolls of Cinematographic Film from Customs auction carried out by Kandla Customs and paid the amount through T.R.6 challan to the Customs Treasury. Since they are not original importers and only purchased the Rolls for Customs auction there is no B/E in their name. The sale amount deposited to the Customs by T.R. 6 challan is inclusive of CVD. The adjudicating authority denied cenvat credit and held that T.R.6 challan is not a valid document for availing the cenvat credit. They have also submitted the certificate issued by the Appr .....

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..... pertinent to state that appellant being a PSU, Govt of India undertaking are engaged in the manufacture of photographic films and other photographic paper etc. During the relevant period, import ofthe jumbo rolls by an importer were absolutely confiscated by the Kandla Customs. Once confiscated, it becomes the property of Govt and the Customs authorities have to sell/dispose the same and appellant being the only PSU manufacturing photographic films, it has to be necessarily given to the appellant's unit. There is no dispute on the sale and the purchase of entire cinematographic film and the appellants paid the amount as per the price arrived by the Customs which is inclusive of customs duty (CVD). As evident from the T.R.6 challan encl .....

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..... he clearance of the goods. However, the payment having been made on the basis of cash challan and duly certified by the concerned appraiser of the Customs House, it cannot cease to be a duty paying document. In fact, it is the most primary document of duty payment the acceptance of which cannot be disputed, when the secondary document generated from primary duty paying document (cash challan) such as invoices of the traders and the dealers and godown keepers are being accepted as duty paying document. 6. On the basis of the above analysis, I find that the appeal filed by the Revenue is without any merit and the same is rejected". In the present case, appellant has rightly availed credit based on T.R.6 challan which is duly certified by Ka .....

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