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Ace Tyres Ltd Versus Commissioner of Customs, Central Excise and Service Tax, Hyderabad-IV

2017 (348) E.L.T. 466 (Tri. - Hyd.) - Cenvat Credit - duty paying documents - invoices do not contain necessary particulars - Held that: - The defect that the credit was taken by invoice issued by Mumbai branch office when goods were imported by importer at Chennai is only a procedural lapse if at all, and can be condoned. The defect that invoices were issued prior to clearances of goods from port is too flimsy and baseless allegation particularly to be raised at the receivers end - Appeal allow .....

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VAT credit of duty paid on inputs and input services. One of the raw materials for manufacture of tyres is Dipped Nylon Tyre Cord Fabrics which is imported and supplied to appellants by M/s. SRF Ltd Mumbai. The appellant availed credit on the invoices issued by M/s. SRF Ltd. y wherein the credit of CVD paid at the time of import of goods at Mumbai Port was passed on by the said document. A show-cause notice was issued to the appellant alleging that the CENVAT credit taken on three dealer invoice .....

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before the Commissioner(Appeals) and vide order which is impugned herein, the Commissioner(Appeals) upheld the same. Hence this appeal. 3 On behalf of the appellant, the learned counsel Shri Karan Talwar submitted that the appellant has availed credit on the invoices issued by the dealer M/s SRF Ltd Mumbai. That there is no dispute with regard to duty paid on the said invoices or with regard to accounts maintained by the appellant in this aspect. The credit is sought to be denied by the Departme .....

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dt 23/02/1999 by the Board The learned counsel relied upon the decision in the case of Everyday industries India Ltd. Vs. CCE, Lucknow [2007 (219) ELT 333 (Tri. Del.)] to canvass the proposition that when the Bill of Entry is addressed to the Head Office and the credit even though availed at the factory, the same cannot be denied to contend that the defect alleged is not at all fatal so as to deny credit. Further the learned counsel relied upon the decision in the cases CCE, Ghaziabad Vs. Majest .....

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ces did not contain the necessary details and the authorities below have rightly denied the credit. It is also argued by the learned AR that the import having been made by M/s. SRF Ltd Chennai, the credit availed on the invoices issued by M/s. SRF Ltd Mumbai is improper. 5. have heard the rival submissions. The circular relied upon by the appellant clearly states that prior to issuance of show-cause notice, the jurisdictional Commissioner is bound to look into the documents and verify, under pro .....

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