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M/s Trichem Lab. (Bombay) Pvt. Ltd. Versus Commissioner of Central Excise, Belapur

Validity of Bill of Entry with the endorsement on a separate sheet of paper made in pursuance with the Circular No. 179/13/96-CX dated 29.2.1996 for the purpose of availing credit - Held that:- The said Circular initially permitted availment of credit on the basis of Bill of Entry with endorsement by the proper officer of Customs. Later on, on 22.3.006 the requirement of endorsement of Proper Officer of Customs was done away. Therefore, in terms of Circular the importers’ endorsement was suffici .....

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f Organic Chemicals and Diagnostic or Laboratory Reagents on job-work basis for M/s Glaxo Smith Kline Pharmaceutical Ltd. and M/s Thermo Electron LLS India Pvt. Ltd. (i.e. Principal manufacturers). The said principal manufacturers were importing the inputs and supplying the same directly from Port to the appellants. Behind the Bill of Entry, they were making the specific declarations. One such declaration specifically reads as follows: - We hereby authorize you to avail CENVAT Credit in respect .....

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import as such to the principal manufacturer and reversed the CENVAT Credit. In respect of this amount, no demand was raised initially, however, later a demand seeking reversal of such credit was raised and confirmed by the lower authorities. The said order is challenged vide Appeal No. E/999/09. The appellants are in appeal against all the demands. 2. Learned Counsel for the appellants argued that Circular No. 179/13/96-CX dated 29.2.1996 permitted availment of credit on the strength of endors .....

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s done away by the Public Notice No. 16/2006 dated 22.3.2006. The said Public Notice in para 4 clarified as under: - Rule 8 of Cenvat Credit Rules, 2004, specify the documents on the strength of which credit may be availed. Endorsement of Bill of Entry for the availment of MODVAT Credit, which was specifically mentioned earlier, has not been provided for, under Cenvat Credit Rules, 2004. Accordingly, the practice of endorsement of Bill of Entry by Customs Officer is hereby dispensed with. He arg .....

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