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TMI Blog2021 (7) TMI 1231X X X X Extracts X X X X X X X X Extracts X X X X ..... e of goods on the job work basis. 2. Shri Ramnath Prabhu along with Ms. Dimple Gohil Advocates appeared on behalf of the appellant. Shri Prabhu submits that the only issue involve is that the document on the basis of which the credit was taken is in the name of the principal supplier of the raw material i.e. M/s Marico Limited but with a declaration in favour of the appellant enabling them to receive the goods and use in the manufacture of job work and also for taking credit. There is no other procedure prescribed for such type of transaction, therefore, the credit was rightly availed. He relied upon the various judgments particularly in the case of Trichem Lab (Bombay) Pvt. Ltd. 2016 (337) ELT 596 (Tri. BOM.). He pointed out that in the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... though the Bill of Entry is in the name of M/s Marico Limited but on the basis of declaration it is established that the material has been supplied to the appellant for job work, therefore, merely because Bill of Entry is bearing the name of M/s Marico Limited, Cenvat credit cannot be denied to the appellant. The very identical issue has been considered by this Tribunal in the case of Trichem Lab (Bombay) Pvt. Ltd.(Supra) wherein the Tribunal has passed the following order: "The appellant, M/s. Trichem Lab. (Bombay) Pvt. Ltd., are manufacturers of Organic Chemicals and Diagnostic or Laboratory Reagents on job work basis for M/s. Glaxo Smith Kline Pharmaceutical Ltd. and M/s. Thermo Electron LLS India Pvt. Ltd. (i.e., principal manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... py of the Bill of Entry generated on EDI system by the manufacturer/importer that consignments are being delivered to the unit (name of the unit) for availing credit and endorsed by the Proper Officer of Customs for enabling the manufacturing unit to avail credit." The requirement of endorsement by Proper Officer of Customs was done away by the Public Notice No. 16/2006, dated 22-3-2006. The said Public Notice in Para 4 clarified as under :- "Rule 8 of Cenvat Credit Rules, 2004, specify the documents on the strength of which credit may be availed. Endorsement of Bill of Entry for the availment of Modvat credit, which was specifically mentioned earlier, has not been provided for, under Cenvat Credit Rules, 2004. Accordingly, the practice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oper Officer of Customs was done away. Therefore, in terms of Circular the importers' endorsement was sufficient. In view of the above, the endorsements done by the importer become sufficient for the purpose of availment of credit on the strength of Bill of Entry. 6. In view of the above, the impugned orders are set aside and the appeals are allowed." From the above judgment, it can be seen that Tribunal has considered that on the basis of the Bill of Entry supported with declaration given by the importer is a valid document for availing the credit by the job worker, therefore, in view of my above observation coupled with the judgment in the case of Trichem Lab (Bombay) Pvt. Ltd.(supra), I am of the clear view that appellant is entitled ..... X X X X Extracts X X X X X X X X Extracts X X X X
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