TMI Blog2019 (5) TMI 580X X X X Extracts X X X X X X X X Extracts X X X X ..... son to deny credit to the Appellant - it is also found from the Public Notice 34/2006 dated 24.05.2006 issued by the Commissioner, Customs, JNCH that the requirement of endorsement by the Customs officer on Bill of Entry has been dispensed with. The Appellant are eligible for CENVAT credit on impugned Bills of Entry - appeal allowed - decided in favor of appellant. - Appeal No. E/10703-10704/2015-DB - A/10583-10584/2019 - Dated:- 25-3-2019 - MR. RAMESH NAIR, MEMBER (JUDICIAL) And MR. RAJU, MEMBER (TECHNICAL) For Appellant: Shri Udayam Choksi (Advocate) For Respondent: Shri Sameer Chitkara (AR) ORDER Per: Ramesh Nair The present appeals have be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bill of entry was also sent to the Appellant for availing credit. The inputs were received in their factory as apparent from Goods Receipt Note, Delivery challan, lorry receipts. The inputs were used in the manufacture of finished goods as apparent from their accounting records of raw material. There is no dispute about the consumption of said raw material and clearance of finished goods on payment of duty. That the objection of the revenue is that the endorsement by M/s Castrol was not on the reverse side of the Bill of Entries and the same was not endorsed by the customs officer. He submits that the records maintained by them were not disputed by the revenue. When the receipt and use of inputs in manufacture of finished goods is not disp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orsed by the proper officer of the custom and the provisions of CCR, 2004 were not followed, hence credit is not admissible. 4. On hearing both sides and perusal of records, we find that the goods were cleared after importation on the strength of Bill of Entry by M/s Castrol India Ltd. by attaching declaration to the effect that the credit shall be availed by the Appellant. There is no dispute about the receipt of the impugned goods in the factory of the Appellant and manufacture of finished goods there from as well as clearance of same on payment of duty. The objection of the revenue is that the Bills of Entry were not endorsed by the officer of the customs and the Bill of entry was in the name of M/s Castrol, hence not spec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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