TMI Blog2017 (11) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... redit available to Unit-II cannot be denied for the procedural delays in issue of invoice and debiting the duty at Unit-I. It is also seen for delayed payment of duty at Unit-I interest has already been paid. Appeal allowed - decided in favor of appellant. - E/51164/2014 - A/56530/2017-EX[DB] - Dated:- 13-9-2017 - (Dr) Satish Chandra, President And Mr. V. Padmanabhan, Member (Technical) Present for the Appellant: Shri SV Apte, Advocate Present for the Respondent: Shri HC Saini, DR ORDER Per: V. Padmanabhan The appeal is against Order-in-Original No.4713 dated 20.11.2013. The appellant is engaged in the manufacture of pesticides etc falling under Chapter Heading 38.08 of the First Schedule to the Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondent. It has been submitted on behalf of the appellant that the bill of entry filed in JNPT Custom House for clearance of raw material by Unit-I was not issued to the appellant in April, 2011 even though the goods were released and transported to Bhopal on 04.05.2011. He claimed that the goods were transferred to Unit-II immediately thereafter on 09.05.2011 and subsequently in May, 2011 itself, the raw materials were used to manufacture finished goods at Unit-II and subsequently cleared on payment of duty to Unit-I. Since the entire activity in Unit-II happened in May, 2011 itself, no manufacture was reflected in ER-6 return for June, 2011. However, after receipt of bill of entry from customs by Unit-I, credit was taken on 28.06.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aussible and acceptable. The appellant has also paid the interest liability amounting to ₹ 1,47,000/- for delayed issuance of invoice. In support of their claim that the raw materials were received in the Unit-II in May itself and use of the said raw material in manufacture in its final product and clearance thereof in May itself, they have submitted the documentary evidence. These documents support the claim of the appellant. After perusal of these documents, we are of the view that a substantial benefit of Cenvat credit available to Unit-II cannot be denied for the procedural delays in issue of invoice and debiting the duty at Unit-I. It is also seen for delayed payment of duty at Unit-I interest has already been paid. 7. In v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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