TMI Blog2016 (8) TMI 586X X X X Extracts X X X X X X X X Extracts X X X X ..... count. I find the reason followed by the lower authorities is devoid of any merit. The goods have been imported by the appellant and have been used for intended purpose. The reason for denial is not legally sustainable. Regarding the 7th bill of entry also, I find the raw materials imported have been transferred in full to the appellant under due certification by the importer. The raw materials h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ricted to only 7 bills of entry. The Original Authority denied the credit availed on the basis of these bills of entry on the ground that the appellant s name is not mentioned in these documents. 3. Ld. Counsel for the appellant submitted that in respect of six bills of entry, credit was denied only on the ground that the name of the importer in the bills of entry is either M/s. Nicolas Pir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orities and the central excise registration continued all along, there is absolutely no justification to deny the credit on these 6 bills of entry. Regarding one remaining bill of entry on which the credit was denied, the ld. Counsel submitted that the import was made by M/s. Solvay Pharma India Ltd. The goods were transferred to the appellant to be used in the manufacture of the goods on behalf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of names have been effected as discussed above, and there is no dispute on that count. I find the reason followed by the lower authorities is devoid of any merit. The goods have been imported by the appellant and have been used for intended purpose. The reason for denial is not legally sustainable. Regarding the 7th bill of entry also, I find the raw materials imported have been transferred in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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