TMI Blog2017 (2) TMI 533X X X X Extracts X X X X X X X X Extracts X X X X ..... , Member (Judicial) Shri Karan Talwar, Advocate for the Appellant. Shri M. Chander Bose, Jt. Commissioner(AR) for the Respondent. [Order per: Sulekha, C.S.] The appellants are engaged in the activity of manufacture of tyres on job work basis out of the raw material supplied by CEAT Ltd Mumbai. They were clearing the manufactured tyres on payment of duty and are also availing the CENVAT 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 Mum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e same ought to have been satisfied by the jurisdictional Commissioner before the issuance of the show-cause notice as clarified by the Circular No.441/7/99-CX 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. Majestic Auto Ltd. 12008(230) ELT 151 (Tri. Del)], Essar Oil Ltd vs. CCE ST, Rajkot [2014( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... intended to be used as contemplated in the Modvat Rules. In case the assessee s invoice contains the details viz. description of the goods, assessable value, name and address of the factory or warehouse where the goods are to be received, and if the assessee has filed a declaration as contemplated in the Modvat rules, the Assistant Commissioner having jurisdiction over the factory would allow the credit of duty so paid after making enquiries as above. 6. In the present case, there is no dispute with regard to the duty paid nature of the invoices. The only allegation is that certain particulars are not stated in the invoices. So also that the Bill of Entry is in the name of the importer at Chennai whereas the invoices have been Issued by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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