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2016 (8) TMI 532 - CESTAT HYDERABAD

2016 (8) TMI 532 - CESTAT HYDERABAD - TMI - Cenvat credit - eligibility - wrong availment of credit on the strength of endorsed Bills of Entry - Held that:- the appellants have furnished along with these endorsed Bills of Entry, the invoices issued by the importer as well as the TR6 challan evidencing the payment of customs duty. Also the appellants themselves sought clarification from the Department regarding the eligibility and entitlements of CENVAT credit on the endorsed Bill of Entry. On re .....

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an, 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 served with the show-cause notice dt. 26/08/2011 proposing to recover CENVAT credit taken .....

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e strength of endorsed Bills of Entry. The appellants are manufacturers of pesticides, dusting powders, pesticides liquids and NPK fertilisers mixtures. They were also availing CENVAT credit on various inputs and capital goods. The appellants received 6 MT of goods from M/s. Makheteshim Agan India Pvt. Ltd., Hyderabad (importer) under invoice and the importer had endorsed Bills of Entry in the name of the appellant. The appellant had also furnished copy of TR6 challan evidencing payment of Custo .....

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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 comm .....

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as relied upon a decision rendered in the case of Meenakshi Match Industries Vs. CCE, Madurai [2010(262) ELT 925 (Tri. Chennai)]. Further the Hon ble High Court of Punjab & Haryana in the case of CCE, Ludhiana Vs. Pepsi Foods Ltd. [2010(254) ELT 284 (P&H)] in a similar issue has held as below:- 6. We have gone through the order passed by the Tribunal as well as the case law cited by the counsel for the parties. In the present case, although the capital goods were imported by M/s. Frito L .....

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