9911796707
TMI Blog2019 (6) TMI 1275X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent ORDER The brief facts of the case are that appellants were issued a show cause notice dt.03.02.1999 alleging irregular availment of cenvat credit on various Bills of Entry. The three counts on which the demands were raised was as follows : (i) Firstly, that they had not produced Bills of Entry for defacement as required by law that prevailed during the relevant period. (ii) Secondly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods within the factory. Their mere allegation is that the entries were made prior to receipt of the goods. That was only due to inadvertent procedural error and may be condoned. In respect of the findings of the Commissioner (Appeals) that the appellants have not produced Material Receipt Report, she submitted that as seen from the Order-in-Original dated 24.08.1999, the appellants had produced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tly denied. 3.2 Ld. A.R has also relied upon the decision in the case of Vimal Enterprise Vs UOI - 2006 (195) ELT 267 (Guj.). The Hon'ble High Court in the said decision has held that if the transaction is genuine and the identity of supplier of inputs is established, and the duty paying documents is supported by facts, the credit ought not to have been denied on the basis of technical breaches, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that such inputs were not used in manufacture of finished products. Taking these facts into consideration, I am of the view that the availment of credit by making entries in RG.23A prior to receipt of the goods into the factory is only a procedural one and the substantive beneficial right of credit cannot be denied for such procedural lapse. 6. The second issue is with regard to denial of credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or both the issues. Further, the appellant has put forward explanation that these irregular availments occurred only because there was large number of documents to be entered and due to inadvertence the entries were omitted. 7. From the above discussions, I hold that credit availed in respect of Rs. 4,73,349/- is eligible and the demand in respect of the same requires to be set aside, which ..... X X X X Extracts X X X X X X X X Extracts X X X X
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