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Suyash Chemicals Versus Commissioner of Central Excise, Pune-I

2016 (2) TMI 254 - CESTAT MUMBAI

Cenvat credit on the basis of the endorsed bill of entry - Is endorsed bill of entry a valid document for claiming cenvat credit? - Held that:- In this case it is not disputed the receipt of the material and duty paid on that. Further as find that in the case of Akzo Nobel Coatings (India) Ltd. vs. CCE, Bangalore reported in 2013 [2012 (11) TMI 1021 - CESTAT BANGALORE ] the appellant is entitled for cenvat credit on the basis of endorsed bill of entry which, is a valid document for availing cenv .....

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iginal. 2. Briefly the facts are that the appellant is the manufacturer of excisable goods viz. mould release agent falling under Chapter Heading No. 34031900 and is availing cenvat credit facility as provided in Cenvat Credit Rules, 2004. The appellant received certain imported material through their associated company, M/s. Suyash Enterprises, and availed cenvat credit against bill of entry bearing No. 654296 dated 3.3.2006, 825019 dated 15.11.2006 and 774706 dated 6.2.2009 received by them fr .....

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Act, 1944 and also interest and penalty under Rule 14 and 15 of the Cenvat Credit Rules. The appellant refuted the allegations in the show cause notices, but the adjudicating authority confirmed the demand in both the show cause notices and also imposed interest and penalty. The appellant filed appeal before the Commissioner (Appeals) who vide the common order dated 30.7.2010 upheld the order-in-original. Now these two appeals are before this Tribunal. 3. The learned counsel for the appellant s .....

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541 (Tri.-Mumbai); (ii) Akzo Nobel Coatings (India) Ltd. vs. CCE, Bangalore reported in 2013 (290) ELT 108 (Tri.-Bang.); (iii) UOI vs. Marmagoa Steel St. reported in 2008 (229) ELT 481 (SC). 3.1 The learned counsel further submitted that under Rule 9(1)(c) of the Cenvat Credit Rules, 2004, bill of entry is a specified document for the purposes of availing cenvat credit. There is no specification in the said Rule that bill of entry should not be endorsed one. Therefore, the document on the stren .....

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I have heard the learned counsel for the parties and perused the records. 6. The only question to be decided by me is that whether the appellant is entitled to avail cenvat credit on the basis of the endorsed bill of entry or not. Is endorsed bill of entry a valid document for claiming cenvat credit? Both the authorities below have held that though bill of entry is a valid document under Rule 9(1)(c) of the Cenvat Credit Rules, 2004, the endorsed bill of entry is not. Further, in this case it is .....

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ills of Entry were not endorsed in favour of M/s. Marmagoa Steel Ltd. The Hon ble High Court, after finding evidence of payment of CVD on the imported inputs and also evidence of the inputs having been received by M/s. Marmagoa Steel Ltd. and utilized in their factory, took the view that the credit was admissible. In the present case, the Department has no case that the imported capital goods were not received in the appellant s factory or not used for the purpose of manufacturing excisable good .....

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