9911796707
TMI Blog2017 (1) TMI 754X X X X Extracts X X X X X X X X Extracts X X X X ..... he facts of the case are that the appellant is engaged in the manufacture of elevators, lifts and parts thereof and are availing credit on various inputs, input services and capital goods. During the course of audit, the department raised objection that the appellant has taken the credit on the basis of input documents which were not produced for verification and secondly the invoices are addressed to the bonded premises and not relating to the manufacturing unit and thirdly the credit has been availed on the basis of xerox copies of invoices which are not the proper documents. Pursuant to the audit, the appellant reversed the cenvat credit under protest. Thereafter a show-cause notice dated 07.07.2011 invoking the longer period of limitati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erations. In this regard, he relied upon the decision in the case of CCEx., Ludhiana Vs. Ralson India Ltd. [2006 (202) E.L.T. 759 (P&H) wherein the Hon'ble High Court has held as under: "The Tribunal has held that in view of the finding recorded by the Commissioner to the effect that there was no dispute regarding the duty-paid character of the inputs and their receipt/utilization in the manufacture of final product, the requisite twin conditions contemplated in sub-rule (6), the Modvat credit taken on original invoices was admissible." 3.1. He further submitted that the credit availed on the basis of attested copies of Bill of Entry cannot be disallowed as the same has been attested by the Custom Officer which is a valid document for av ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RLT 359 (CEGAT-Mum.)]; Kothari General Foods Corpn. Ltd. V. CCE, Bangalore [2002 (144) E.L.T. 338 (Tri.-Bang.)] and Bhaskar Industries Ltd. V. CCE, Bhopal [2004 (178) E.L.T. 679 (Tri.)] and observed that all the decisions refer to the point that photocopy authenticated invoices and xerox triplicate copy of Bill of Entry and attested copy of Bill of Entry are permissible for availment of cenvat credit. The Tribunal also remanded the matter back to the Commissioner (Appeals) for re-adjudication basing on the latest provision of the Cenvat Credit Rules wherein Bill of Entry has been introduced as an eligible document as against triplicate copy of Bill of Entry. The learned counsel further submitted that proviso to Rule 9(2) of the Cenvat Credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Bill of Entry based on which they have taken credit but the same has not been produced to the Range Officer for verification and thus the credit taken has become irregular. Whereas the learned counsel for the appellant has submitted that they have got the Bill of Entry which has been attested by the Customs Officer and that is sufficient for claiming the cenvat credit and they will produce the same before the original authority if the matter is remanded back to the original authority. Similarly, with regard to other documents where the credit has been denied on account of the fact that the invoices have been addressed to warehouse instead of factory, the learned counsel submitted that they have received the material in the factory and als ..... X X X X Extracts X X X X X X X X Extracts X X X X
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