TMI Blog2018 (7) TMI 984X X X X Extracts X X X X X X X X Extracts X X X X ..... nt has despatched the consignment to their various units from the port itself - As long as the input is received in the factory of the production and used for the manufacture of excisable goods, there should not be any bar in taking Cenvat credit under Rule 9 thereof which is substantial benefit and not to be denied on account and procedural ground. CENVAT Credit allowed - appeal allowed - deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redit has been taken in incorrect manner contrary to the Cenvat Credit Rules. 3. The ld. Advocate states that the similar issue has been decided in case of their own unit at Gurgaon which is also one of the unit who has availed credit at the strength of such invoice and copy of Bill of Entry. 4. The fact about the application of the findings of Commissioner, Central Excise, Gurgaon and subse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rates the ground contained in the impugned order and said that the Rule 9 is not permits allowance of the Cenvat credit at the strength of photo copies of the invoices. Therefore, he prayed for upholding of the order passed by the adjudicating authority. 7. We have heard both the sides and considered the appeal. The issue lies in a narrow compass and the availability of the Cenvat credit at the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en brought to our notice. He has passed the order after in depth analysis of fact and circumstances of case, legal provisions under Cenvat Credit Rule and various judicial pronouncements by the Hon ble Tribunal; which has a direct bearing on the issue and also binding precedence. We, therefore, of the view that this is a fit case where the benefit of Cenvat credit is to be permitted to the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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