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Commissioner of Central Excise, Thane-I Versus M/s Bharat Parabolic Springs Pvt Ltd

2016 (4) TMI 234 - CESTAT MUMBAI

Cenvat Credit denied - valid Cenvatable document - Held that:- As find that the respondent have initially availed Cenvat Credit mentioning the details of the Bill of Entry. Subsequently on pointing out by the audit, they produced the invoices issued by M/s. Tata Motors Ltd. the invoice issued by an importer is a valid Cenvatable document. Therefore, merely by mentioning the wrong details of the document credit cannot be denied, particularly when the valid duty paying documents i.e. invoice was a .....

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mmr (AR) For the Respondent : Shri Sunil Agarwal with Ms Pushpa Pai, Advs ORDER Per Ramesh Nair The appeal is directed against the Order-in-Appeal No. SB/89/Th-I/10 dt. 14.7.2010 passed by the Commissioner of Central Excise (Appeals), Mumbai Zone-I, wherein the Learned Commissioner allowed the appeal of the respondent by setting aside the Order-in-Original No. 17/MP-01/Th-I/2009 dt. 22.10.2009. 2. The fact of the case is that the respondent were supplied goods imported by M/s Tata Motors Ltd., t .....

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The adjudicating authority has confirmed the demand and imposed penalties. The respondent filed appeal before the Commissioner (Appeals), who has allowed the appeal therefore the Revenue is before me. 3. Shri V.K. Shastri, the learned Assistant Commissioner (A.R.) reiterating the grounds of appeal submits that on the receipt of the goods by the respondent they availed the credit on the basis of photocopy of the bill of entry which is not of valid document. Subsequently, they charged their stand .....

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e respondent has mentioned in their Cenvat account, the details of the bills of entry but the invoice issued by M/s. Tata Motors Ltd., was very much available with the respondent and merely because wrongly mentioned the bill of entry number instead of invoice Cenvat credit cannot be denied. He took me to the Rule 9 of Cenvat Credit Rules 2004 wherein the document for the purpose of taking Cenvat Credit are prescribed and one of the document under Clause (2) is the invoice issued by the importer& .....

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