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2016 (7) TMI 985

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..... duty, description of the goods, assessable value, name and particulars of the factory of the receiver. The Chartered Accountant’s Certificate obtained and furnished by the appellant to the Commissioner also convinces us of the fact that the total cenvat credit taken by both units did not exceed the CVD paid in respect of the bills of entries under which the supplier unit imported the goods. Accordingly, we have no hesitation in concluding that the appellant is entitled to cenvat credit and consequently we set-aside the impugned order. - Credit allowed - Decided in favor of assessee. - Excise Appeal No. 1884 of 2008- Ex. DB. With E/Cross/42/2009 - Final Order No. 52294 / 2016 - Dated:- 23-6-2016 - Ms. Archana Wadhwa, Member (Ju .....

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..... the following grounds: (i) The goods imported by their sister unit have been transferred to the appellant under invoices alongwith endorsement on the bills of entry in which the part quantity transferred has been clearly mentioned. In terms of Rule 9(1)(a)(ii) of the Cenvat Credit Rules, 2004 the invoices issued by the importer containing all the requisite particulars alongwith copies of the relevant bills of entry evidencing payment of CVD on the imported goods are valid documents for availing cenvat credit. This rule does not stipulate the necessity of registration of the importer for issuing such invoices. The importer is required to take registration only if the invoice is issued from his depot or from the premises of the consi .....

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..... rvice or input service distributor, as the case may be, on the basis of any of the following documents, namely:- (a) an invoice issued by - (i) [a manufacturer or a service provider for clearance of -] (I) inputs or capital goods from his factory or depot or from the premises of the consignment agent of the said manufacturer or from any other premises from where the goods are sold by or on behalf of the said manufacturer; (II) inputs or capital goods as such; (ii) an importer; (iii) an importer from his depot or from the premises of the consignment agent of the said importer if the said depot or the premises, as the case may be, is registered in terms of the provisions of Central Excise Rules, 2002; (iv .....

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..... nteraction with the domestic economy (through DTA sales or procurement of duty free inputs). (vi) Persons who get yarns, fabrics, readymade garments etc. manufactured on job work under Rule 12B. (not required now). On a perusal of these instructions we find that such a requirement has been specified only in case of first and second stage dealers and includes manufacturer s depot and importer in case the importer is a dealer. In para 2.10.1 of Chapter 5 of Supplementary Instructions, invoice issued by an importer is indicated as an approved document in line with Rule 9(1)(a)(ii) Para 2.10.1 is reads as under: 2.10.1 Rule 9 of the CENVAT Credit Rules specifies the documents on which CENVAT credit can be taken. The documents .....

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..... cise registration number which is, as seen above, is not mandatory. In any case, there is no dispute about the duty paid nature of imported goods, which they have received and used in the factory for manufacture of final products. The case laws cited by the appellant support the view that credit would not be denied on the ground that the document does not contain all the particulars required to be contained under the rules, if the documents contain details of the payment of duty, description of the goods, assessable value, name and particulars of the factory of the receiver. The Chartered Accountant s Certificate obtained and furnished by the appellant to the Commissioner also convinces us of the fact that the total cenvat credit ta .....

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