TMI Blog2006 (3) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... ided in favour of appellant - Appeal No. E/530/2005 - Final Order No. A/823/2006-WZB/C-IV(SMB), - Dated:- 21-3-2006 - [Order]. - Heard both sides. 2.The issue involves in this appeal is denial of Modvat credit on the basis of Bill of Entry produced by the appellants herein. 3.The appellants have imported capital goods like PVC pipe fittings, Gaskets, CPVC and CPVC Pipes etc. during the yea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty One only) on the strength of in-eligible duty paying documents. Therefore, a Show-Cause-Notice was issued on 19-6-2002. On adjudication of the matter, they have confirmed duty demand along with interest and also imposed penalty as proposed in the Show-cause-Notice. This order has been assailed before the Tribunal. 5.Heard both sides at length. The ld. counsel for the appellants have taken me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (c) of the Rule 7 of the Cenvat credit also prescribes Bill of Entry as against Triplicate copy of Bill of Entry. In the instant case, the Show-Cause-Notice though refers to the Rule 7 of the year 2000-01, but the Commissioner (A) had discussed about the old Rules and dismissed the claim of the appellants. He never referred to Rule 7 or 57AE of the Cenvat Credit Rules at all. Thus, I find an error ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d copy of Bill of Entry are permissible for availment of Cenvat credit. 6.In the light of aforesaid observation it is felt expedient to remand the matter back to the Commissioner (A) for readjudication basing on the latest provisions of the Cenvat Credit Rules, wherein bill of entry has been introduced as a eligible document as against Triplicate copy of Bill of Entry and also case laws cited ab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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