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2017 (1) TMI 553 - ALLAHABAD HIGH COURT

2017 (1) TMI 553 - ALLAHABAD HIGH COURT - TMI - CENVAT credit - Rule 9(2) of the CENVAT Credit Rules, 2004 - Whether bills of entry in the name of M/s Godfrey Phillips India Ltd. and not bearing the endorsement of proper office of Customs are valid documents under Rule 9 of the CENVAT Credit Rules, 2004 so as to entitle the respondent (a distinct manufacturer) to avail CENVAT Credit? - Held that: - there was no dispute about the duty paid nature of the capital goods and receipt of same by the as .....

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e may be, is satisfied that the goods or services covered by the said document have been received and accounted for in the books of the account of the receiver, CENVAT credit may be allowed - appeal allowed - decided in favor of appellant. - Central Excise Appeal No. 311 of 2011 - Dated:- 5-1-2017 - Hon'ble Bharati Sapru And Hon'ble Vinod Kumar Misra, JJ. For the Appellant : S.P. Kesarwani, S.C.,B.K.S. Raghvanshi For the Respondent : Prashant Mishra,Rohan Gupta,Yashwant Varma ORDER Heard .....

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Ltd. and not bearing the endorsement of proper office of Customs are valid documents under Rule 9 of the CENVAT Credit Rules, 2004 so as to entitle the respondent (a distinct manufacturer) to avail CENVAT Credit?" The facts of the case are that the respondent took CENVAT Credit on imported capital goods, which were in the nature of machine and which had been brought in the name of M/s Godfrey Phillips India Ltd.; Friends Colony, New Delhi. The said machines were then diverted to the assesse .....

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