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Commissioner of Central Excise Bhopal Versus M/s. S.S. Cropcare Ltd.

2016 (7) TMI 1140 - CESTAT NEW DELHI

Determination of roper documents for the purpose of Cenvat credit - duty demand - Held that:- There is no dispute about the duty paid character of the inputs, their receipt by the present respondent and utilization of the inputs. The technical objection raised by the Revenue seems to be only one that Bill of entry was endorsed by the importer in favour of the assessee by the principal manufacturer and such endorsement cannot be accepted. No reference stand made to any of the provisions of law to .....

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e Revenue itself. If that be so, we really fail to understand as to how the Revenue would be aggrieved with the present order of the Commissioner dropping the demand. - Excise Appeal No. 1859 & 1888 of 2008 - FINAL ORDER NO. 52196-52197/2016 - Dated:- 23-6-2016 - Ms Archana Wadhwa, Member (Judicial) and Mr. V Padmanabhan, Member (Technical) Shri Yogesh Agarwal, AR for the Appellants None for the Respondent ORDER Both the appeals filed by the revenue are being disposed of by a common order as the .....

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ssioner 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 doing the job work in intact condition with due endorsements of the importer as well as counter signa .....

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ich was later converted into SF No. 55/2005-06. The department has strongly contested the objection raised by the CERA which is reproduced as under:- The audit objection in the SF is that endorsement made by the principals who imported the raw material makes the Bill of Entry an improper document for the purpose of availinig of the credit. Accordingly to them, the Bill of Entry endorsed by the proper officer of the Customs can be accepted. The objection of the audit is not legally sustainable. T .....

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ons. 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 of decisions dealing with the same issue. In the recent case of Vikram Cement vs. CCE Indore, the Hon ble S .....

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uirement in the Cenvat Credit Rules, 2002/ 2004. It is further pointed out that Rule 9 of the Cenvat Credit Rules nowhere specify that the document on which credit is taken, should be in the name of job worker or the manufacturer, but it merely specify the documents which includes bill of entry. So long as the assessee has taken credit on the basis of bill of entry, which are a valid document and the receipt of inputs in the factory and its utilization are not disputed, credit cannot be denied t .....

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