TMI Blog2018 (10) TMI 892X X X X Extracts X X X X X X X X Extracts X X X X ..... erred to Durgapur unit has been indicated. There is no dispute regarding the receipt of such goods in the Durgapur unit or the use of such raw material in manufacture of the final product. Similar case has been considered by the Hon’ble Supreme Court in the case of Union of India Vs. Marmagoa Steel Ltd [2008 (7) TMI 95 - SUPREME COURT] where the Apex Court has allowed the Cenvat Credit on the basis of the Bill of Entry attached with a delivery challan indicating the quantities. Credit allowed - appeal allowed - decided in favor of appellant. - E/75693/2015 & E/76697/2016 - FO/76698-76699/2018 - Dated:- 5-10-2018 - Shri V. Padmanabhan, Member (Technical) And Shri S. K. Pati, Member (Judicial) For the Appellant (s) : Shri N. K. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one of the documents specified wherein for availing Cenvat Credit. The Show Cause Notice issued for different periods were decided by the Adjudicating Authority by passing different orders. The appeals against the orders are before us. 4. The appellant is represented by Shri N. K. Chowdhary Shri. S. P. Majumdar, Ld. Advocates and the Revenue is represented by Shri D. Haldar, Ld. DR. 5. The ld. advocates submitted on behalf of the appellant that credit has been availed on the basis of the Bills of Entry filed for clearance of the imported raw materials, i.e. Manganese Ore. The Transfer Memo has been issued only to indicate the quantities of Manganese Ore diverted to a particular unit. It is further submitted that there is no dispu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvat Credit availed was disallowed by the Adjudicating Authority on the ground that the transfer memo is not a document which is specified in Rule 9 of the Cenvat Credit, Rules 2004. 9. After perusal of records and considering the arguments, we note that the imported ore has been transferred directly to the two manufacturing units of the appellant including Durgapur. The relevant document indicating payment of duty was the bill of entry. Since the entire quantity covered by the bill of entry, has not been moved to one unit, the appellant has issued an internal document termed as transfer memo in which the quantities transferred to Durgapur unit has been indicated. There is no dispute regarding the receipt of such goods in the Durgapu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rred directly by the importer to the Unit of the assessee from the Port. Therefore, the goods never went to the manufacturing Unit of M/s. Essar Gujarat Limited. For such a situation the proviso to sub-rule (2) of Rule 57G states that the relevant document indicating payment of duty would be Bill of Entry. 11. Now in the present case, as far as Bills of Entry dated 30th May, 1994 and 31st May, 1994 are concerned, Bills of Entry were produced by the assessee which indicate that M/s. Essar Gujarat Limited had paid duty at the time of import and, therefore, the assessee was entitled to take MODVAT Credit for the duty paid on the imported goods. However, when we come to the 3rd Bill of Entry dated 6th June, 1994, only the above Certifica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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