TMI Blog2015 (10) TMI 1824X X X X Extracts X X X X X X X X Extracts X X X X ..... that there is no dispute as regards the receipt and utilisation of the inputs in the final product. It is also seen that the Respondent has availed credit on the basis of proper Central Excise invoices and therefore, there is no reason to deny the CENVAT credit to the Respondent. - No reason to interfere with the order of Commissioner (Appeals) - Decided against Revenue. - Appeal No. : E/1012/2008 [E/Cross/56/2008] - ORDER No. A/10039 / 2015 - Dated:- 9-1-2015 - Mr. P.K. Das, J. For The Respondent : None For The Revenue : Shri Gobind Jha, Authorised Representative Per : Mr. P.K. Das; Revenue filed this appeal against the impugned order passed by the Commissioner (Appeals), whereby the adjudication order was set-aside. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. I have heard the appellant and have examined the matter. There is considerable force in the plea of the appellant. There is no allegation that the goods in question are non duty paid or are not covered under the Bill of Entry No. 888064 dated 09.6.2005 or that the goods of this Bill of Entry were not delivered in the registered premises of M/s. J.J. Polyplast Limited located in Mumbai, the supplier of goods. There is the documents come from M/s. J.J. Polyplast, Mumbai. The only allegation is that the goods in question were imported by M/s. J.J. Polyplast, Daman on 09.6.2005, after surrender of registration of dealership on 01.6.2005 and therefore, M/s. J.J. Polyplast, Mumbai a registered dealer was not eligible to take credit on the basi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned above, I find that there is no dispute that the Respondent availed CENVAT credit on the basis of the invoices issued by M/s. J.J. Polyplast, Bhiwandi a sister unit of M/s. J.J. Polyplast, Daman who was a registered during the material time. The Commissioner (Appeals) has clearly recorded that there is no dispute as regards the receipt and utilisation of the inputs in the final product. It is also seen that the Respondent has availed credit on the basis of proper Central Excise invoices and therefore, there is no reason to deny the CENVAT credit to the Respondent. 6. In view of the above discussions, I do not find any reason to interfere with the order of Commissioner (Appeals). Accordingly, the appeal filed by the Revenue is rejected ..... X X X X Extracts X X X X X X X X Extracts X X X X
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