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2017 (1) TMI 754 - CESTAT BANGALORE

2017 (1) TMI 754 - CESTAT BANGALORE - TMI - CENVAT credit - documents and invoices for availing credit - attested copy of the Bill of Entry - whether the credit availed on the basis of documents which were not produced for verification, the invoices are addressed to the bonded premises and not relating to the manufacturing unit and on the basis of xerox copies of invoices, is justified? - Held that: - this case needs to be remanded back to the original authority for verification of the documents .....

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ember Smt Swetha Raja, Advocate For the Appellant Smt Ezhil Mathi, AR For the Respondent ORDER Per S. S. Garg The present appeal is directed against the impugned order dated 21.10.2013 passed by the Commissioner (Appeals) wherein the Commissioner (Appeals) has upheld the Order-in-Original and also remanded the matter to the original authority to verify certain documents produced by the appellant at the time of additional submission. Briefly the facts of the case are that the appellant is engaged .....

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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 limitation was issued. Appellant controverted the allegation in the show-cause notice. Thereafter the Additional Commissioner vide Order-in-Original dated 15.04.2012 confirmed the demand and imposed the interest and penalty. Aggrieved by the said order, the appellant filed the appeal before the Commissioner on .....

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impugned order. 2. Heard both the parties and perused the records. 3. Learned counsel for the appellant submitted that the impugned order is not sustainable in law and the same has been passed by wrongfully denying the cenvat credit correctly availed by the appellant. He further submitted that it has not been denied anywhere that the inputs/input services/capital goods have not been received by the appellant and such input or input services were used by the appellant for the purpose of manufact .....

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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 availment of credit. He further submitted that .....

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ampings V. CCE, Daman reported in 2009 (246) E.L.T. 254, the Hon ble Tribunal has held that certified copies of Bill of Entry is a valid document for availment of cenvat credit as substantive requirement of law has been fulfilled mainly in view of the fact that bill of entry is in the name of the appellant and there is no dispute about the receipt or utilization of the input. He also relied upon the decision in the case of Vardhaman Acrylics Limited Vs. Commissioner of C. Ex and Cus., Surat II r .....

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ods 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 Cenva .....

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een specifically stated that the credit of duty paid on inputs/capital goods should be available ignoring minor procedural lapses. Further appellant submitted that the credit availed has been denied on the invoices addressed to warehouse instead of manufacturing unit. In this regard he referred to the Boards Circular No. 211/45/96-CX dated 14.05.1996 wherein clarification was issued due to the problem faced in availing modvat credit on Rule 52A invoice in the name of Registered Office/Head Offic .....

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fter considering the submission of both the parties, I find that the learned Commissioner (Appeals) has observed in his order that the appellant though claimed that they have obtained the attested copy of the 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 attest .....

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