TMI Blog2016 (8) TMI 532X X X X Extracts X X X X X X X X Extracts X X X X ..... endorsed Bill of Entry is accompanied by proper invoice and evidence the payment of duty the credit cannot be denied treating it as not a valid document for taking credit. - Decided against the Revenue - Appeal No. E/2368/2012 - - - Dated:- 1-1-2016 - Ms. Sulekha Beevi, C.S., Member ( Judicial ) Shri Venkatesan, Authorised representative for the appellant Shri B. Seetharamaiah, Advocate for the respondent ORDER [ Order per: Sulekha Beevi, C.S.] This is an appeal filed by the Revenue challenging the order passed by Commissioner(Appeals) which set aside the confirmation of demand of CENVAT credit alleging that appellants had wrongly availed credit on the strength of endorsed Bills of Entry. 2. The appellants were s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view that the invoice issued by the importer to the appellant are commercial invoices and not central excise invoices. After perusal of documents the Commissioner(Appeals) observed that Revenue has not challenged the fact of duty paid character of the inputs, their receipts in the appellant s factory and utilization of the same in the manufacture of final products. The credit is sought to be denied only for the reason that the document is an endorsed Bills of Entry. The importer at the material time of importation was not registered with Central Excise Department and he issued a commercial invoice in which all the particulars of details of duty, description goods, name and address of factory are all shown. On such invoice the goods were re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its favour by M/s. Frito Lay India. Accordingly, both the questions of law are answered in favour of the assessee and against the Revenue. The order of the Tribunal is upheld. 4. It is also to be mentioned that the appellants themselves sought clarification from the Department regarding the eligibility and entitlements of CENVAT credit on the endorsed Bill of Entry. On receiving clarification that credit cannot be availed, they voluntarily reversed the credit. The Department issued show-cause notice after such reversal of credit, which was unwarranted. When the endorsed Bill of Entry is accompanied by proper invoice and evidence the payment of duty the credit cannot be denied treating it as not a valid document for taking credit. 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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