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Commissioner of Customs And Central Excise Versus M/s International Tobacco Co. Ltd.

2017 (1) TMI 553 - ALLAHABAD HIGH COURT

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 .....

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es. No violation of Rule 9 ibid has been recorded. - Further, Rule 9(2) ibid provides exception that if the said document contains the details of duty or service tax payable, description of the goods or taxable service, name and address of the fa .....

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s 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 .....

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lant and Shri Navin Sinha, learned Senior Counsel assisted by Shri Raghav Nayar, learned counsel for the respondent. This is a Central Excise Appeal under Section 35-G of the Central Excise Act, 1944 against the order passed by the Tribunal dated 01. .....

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ffice 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 ca .....

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ound that the said diversion was made in violation of Rule 9 of the CENVAT Credit Rules, 2004. However, on facts it is clear as recorded by the Tribunal that there was no dispute about the duty paid nature of the capital goods and receipt of same by .....

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lly satisfied in the case of assessee. Rule 9(2) of the CENVAT Credit Rules, 2004 reads as hereunder: "9(2)-No CENVAT credit under sub-rule (1) shall be taken unless all the particulars as prescribed under the Central Excise Rules, 2002 or the S .....

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