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Hindustan Photo Films Mfg. Co. Ltd. Versus Commissioner of Central Excise, Salem

2015 (10) TMI 277 - CESTAT CHENNAI

Denial of cenvat credit - whether CVD credit availed by the appellant on T.R.6 challan is a valid documents for availing the credit of CVD paid by the appellant on the Jumbo Rolls purchased through auction from Customs - held that:- Appellant has rightly availed credit based on T.R.6 challan which is duly certified by Kandla Customs. In view of above facts and relying on the above decisions, I hold that credit availed by the appellant on the T.R.6 challan which is duly supported by the Customs b .....

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r of assessee. - Appeal No. E/1342/2004 - FINAL ORDER NO.40525/2015 - Dated:- 17-3-2015 - R. Periasami, Member (T),J. For the Appellant : Mr P C Anand, CA For the Respondent : Mr M Rammohan Rao, DC (AR) ORDER Per: R Periasami: The short issue in this appeal relates to denial of cenvat credit availed by the appellant of CVD paid on Jumbo Rolls of Cinematographic Film purchased from Customs auction/sale on T.R.6 challan. The adjudicating authority in his order dt. 14.11.2003 disallowed the credit .....

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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 Appraiser, Kandla Customs before the lower authorities but it was considered. The Notification No.16/94-CE (NT) dt. 30.3.94 specified the list of documents other than invoices for availi .....

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Tribunal) 3. Ld. A.R reiterates the finding of the impugned order. He relied on Chaudhary Industries Vs UOI - 2012 (281) ELT 216 (Guj.). 4.After hearing both sides, I find that the short issue that arises for consideration is whether CVD credit availed by the appellant on T.R.6 challan is a valid documents for availing the credit of CVD paid by the appellant on the Jumbo Rolls purchased through auction from Customs. The adjudicating authority has not disputed the payment of CVD on the said goods .....

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t 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 .....

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.9.1990 and it is clearly certified that the price of the Jumbo rolls includes CVD duty leviable on the goods. In view of the above facts, appellant had paid duty through TR-6 challan which is duly supported by the certificate issued by Kandla Customs.I rely Tribunal's decision in the case of CCE Mumbai Vs Hindustan Corporation (supra) wherein the Tribunal held that TR.6 challan being primary document of evidence for payment of customs duty and the Revenue's appeal was rejected. The rele .....

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