TMI Blog2016 (12) TMI 593X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant. It has been submitted that after loss of the original Bills of Entry, the supplier has obtained certified photo copies of the Bills of Entry, but the same has not been accepted as proper documents for availing the cenvat credit by the authorities below. I note that the goods have been imported by M/s. Micro Labs Ltd. and obviously the Bills of Entry have been filed by them. In normal course, if the goods have reached the factory of M/s. Micro Labs Ltd. they would have been in a position to avail the cenvat credit. It is claimed that the goods covered by the Bills of Entry stand supplied to the appellant for further manufacture. This is not supported by any documentary evidence. The Customs attested copies of Bills of Entry can only ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aking formulations for the former manufacturer. They received certain inputs which were imported by M/s. Micro Lab Ltd. under the cover of Bills of Entry filed by M/s. Micro Lab Ltd. They availed cenvat credit on the basis of these Bills of Entry. At the time of audit undertaken by the Department, it was pointed that many of these Bills of Entry wee not endorsed in the name of the appellant. When these were sent back to the suppliers for endorsement, they were lost in transit. The original authority vide its order dated 22.03.2010 ordered for recovery of cenvat credit availed by the appellant on the basis of Bills of Entry of M/s. Micro Lab Ltd., which were not endorsed in their favour. When challenged in appeal, the Commissioner (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent are not available on record. He accordingly prayed that the appeal merits for rejection. 5. I find that the appellant has availed the cenvat credit on the basis of Bills of Entry under which M/s. Micro Lab Ltd. (their supplier) have imported the goods. The claim of the appellant is that the cenvat credit has been availed in respect of inputs supplied by M/s. Micro Lab Ltd. The inputs were imported by M/s. Micro Lab Ltd. and in turn transferred to the appellant for manufacture of formulations. However, the appellant could not produce the relevant Bills of Entry duly endorsed in favour of the appellant. It has been submitted that after loss of the original Bills of Entry, the supplier has obtained certified photo copies of the Bills of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit, or the input service distributor distributing CENVAT credit on input service, is satisfied that the duty of excise or service tax due on the input or input service has been paid and such input or input service has actually been used or is to be used in the manufacture of final products or in providing output service, then, such Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, shall record the reasons for not denying the credit in each case. Under this sub-rule, the Dy. Commissioner has been vested with the powers to satisfy himself and allow the cenvat credit as long as the documents accompanying the inputs contained all the particulars required as per cenvat credit rules. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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