9911796707
TMI Blog2016 (7) TMI 1140X X X X Extracts X X X X X X X X Extracts X X X X ..... nce India Ltd., Mumbai, who had imported the same and have endorsed the Bills of Entries in the name of present assessee. 3. Revenue by objecting that the endorsed Bills of Entries cannot held to be proper documents for the purpose of Cenvat credit, raised demands against them, which stands dropped by the Commissioner vide his present impugned order. 4. By examining the provisions of Rule 9 of the Cenvat Credit Rules, the adjudicating authority has observed that the assessee is job worker of M/s. Bayer Cropscience India and received inputs from their principal on the strength of endorsed Bills of entries. Whatever material is received by the principal is directly deviated to the appellants factory for&n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit taken and availed by the party cannot be disallowed. Even if the audit consider the endorsement as improper, the credit cannot be denied to them since such minor deficiencies cannot form ground to deny substantive benefit available to the assessee as held in plethora of judicial decisions. The Tribunal's decision in the case of Hagel Capsules vs. CCE 2002 (140) ELT 403 (CEGAT) is on the same issue wherein it has been held that job worker can avail CENVAT credit on the basis of endorsed bill of entry. In the cas of M/s. Maruti Udyog vs. CCE [2004 (165) ELT 226 (CESTAT) the Tribunal has held that credit is available on the basis of endorsed bill of entry. There are number o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and made to Circular No. 211/45/96-CX dated 14.5.96 laying down that credit should not be denied wherein duplicate copy of the rule 52A invoices is endorsed by the registered office / head office to the effect that the consignment covered by the Rule 52A invoices is delivered to the manufacturing unit for availing credit. Accordingly, she has observed that raw material stand received by the present job worker and the same stand utilized by them. Accordingly by observing that there is no dispute about the above factual position, she dropped the demand. Hence, the present appeal by the Revenue. 6. It seems that the present appeal stand filed only with mechanical application of mind. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
