TMI Blog2019 (11) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... sent directly to the appellant s premises and that credit would be taken by the appellant. The provisions contained in Rule 9 does not make any requirement that the name of the person who is availing the credit has to be mandatorily mentioned therein. Appeal allowed - decided in favor of appellant. - Excise Appeal Nos. 40354 and 40355 of 2013 - Final Order No. 41234-41235 / 2019 - Dated:- 30-10-2019 - Ms. Sulekha Beevi C.S., Member (Judicial) and Shri P. Venkata Subba Rao, Member (Technical) Ms. Padmavathi Patil, Advocate for the Appellant Shri S. Govindarajan, AC (AR) for the Respondent ORDER Brief facts are that the appellants are job workers who manufactured soap and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the Bills of Entry. The department does not dispute the receipt of the goods, use of such goods in the manufacture of final product or the duty paid character of the documents. The only allegation is that the Bills of Entry are in the name of HUL and therefore the appellant is not eligible for credit. Each Bill of Entry carried a separate declaration to the effect that goods imported would be sent directly from the port of importation and credit would be taken by the appellant. She relied upon the decisions in the cases of Commissioner of Central Excise, Vadodara Vs. Eupec Welspun Pipe Coatings India Ltd. 2010 (260) ELT 381 (Guj.) which has been upheld by the Hon ble Supreme Court as reported in 2010 (260) ELT A83 (SC) and Marmago ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ke any requirement that the name of the person who is availing the credit has to be mandatorily mentioned therein. Further, in Commissioner of Central Excise Vs. Eupec Welsupun Pipe (supra) , the issue has been analyzed by the Hon'ble Gujarat High Court wherein it was held that credit is eligible. The said decision has been upheld by the Hon'ble Supreme Court cited supra. Similar view is taken in Marmagoa Steel Ltd. (supra). 6. After appreciating the facts and also following the above decisions, we are of the considered opinion that credit is eligible. The impugned order is set aside and the appeal is allowed with consequential relief, if any. (Dictated and pronounced in open court) - - TaxTMI - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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