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TMI Blog2024 (12) TMI 736X X X X Extracts X X X X X X X X Extracts X X X X ..... t submits that the appellant have taken the credit not only on the strength of bill of entry but the importer has also issued the sale invoice which bear all the details including the duty suffered on the goods. He submits that Learned Adjudicating Authority considering this fact, allowed the Cenvat credit. However, the Revenue in their appeal taken the ground only with regard to Cenvat credit on endorsed bill of entry. The fact that along with bill of entry there is importer's invoice also which was not discussed by the Revenue in their appeal. Therefore, even if there is any dispute about the bill of entry, the importer's invoice is also valid document for availing the Cenvat credit in terms of Rule 9 of Cenvat Credit Rules, 2004. He further submits that even in respect of endorsed bill of entry Cenvat credit was allowed in the various judgments. He placed reliance on the following judgments:- * M/s. Darshan industries 2014 (307) ELT 36 (Guj.) * M/s. Rajasthan spinning & weaving mills ltd 2004 (174) ELT 427 (Raj.) * M/s. Marmagoa steel ltd 2008 (229) ELT481 (SC * M/s Hero cycles limited, hero ecotech ltd. (new cycle division) and hero exports 2024 (2) TM111 - CESTAT C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to be considered by the Rajasthan High Court in "Union of India v. Rajasthan Spinning & Weaving Mills Ltd." (supra). Dealing with the similar situation and considering the aforesaid issue/question, whether the Cenvat or Modvat credit is available to the assessee on the endorsed invoices issued by the intermediatory purchaser, the Rajasthan High Court observed and held as under; "8. It is not in dispute and doubt that availing of Modvat credit is not confined to an immediate purchaser from the manufacturer. The Modvat credit is availed by the person who has actually used any duty paid goods as inputs in the manufacture of goods, of the excise duty paid on such inputs by the manufacturer of such goods and the credit has not been availed in respect thereof by any other person. In the present case, on facts it is not in dispute that the invoices were issued by the manufacturer, M/s. Terene Fibers India Ltd. In favour of M/s. Reliance Industries Ltd. And M/s. RIL has transferred the goods in favour of the respondent-assessee in transit, without receiving them in its godown by endorsing the invoices issued by the manufacturer as under : "The entire consignment covered under this in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated that it was not imperative for the intermediary purchaser to have issued a separate invoice, when even the material has not actually reached the godowns to the first purchaser and who has sold to the subsequent purchaser. The sellers, in such circumstances can only issue an invoice of the goods in transit and endorse the invoice issued by manufacturer to enable the buyer in transit to take delivery of goods covered under invoice. The presentation of his invoice would also satisfy the requirement of Rule 57G. In fact, the requirement was to produce the gate pass and the invoice issued by the manufacturer evidencing payment of duty on such input as proof of payment of duty on such inputs can be covered by the gate pass issued by the manufacturer or the invoice issued by the manufacturer himself. The endorsement put on it does not take away its value as evidence of payment of duty on such goods. 12. Construing the said proviso to Rule 57G(2) in connection with availing the Modvat credit in respect of customs duty paid on raw material imported from outside the country and not used by the importer, but was used by the manufacturer or by the subsequent purchaser, by obtaining endo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and it is held that, in the present case, the petitioner was entitled to avail credit of Rs. 1,28,117/-. Necessary consequence shall follow. Rule is made absolute to the aforesaid extent. In the facts and circumstances of the case, there shall be no order as to costs." II. In the case of Khushboo beauty care (supra) this Tribunal has given the following decision:- "4. I have carefully considered the submission made by both the sides and perused the records. I find that right from the Show Cause Notice the case of the department is only that whether the appellant is entitled for the Cenvat credit on the strength of Bill of Entry which is in the name of principal supplier M/s Marico Limited along with declaration given by M/s Marico Limited. I find that there is no dispute about receipt, use of the goods supplied by M/s Marico Limited under the cover of Bill of Entry along with declaration in favour of the appellant. Even 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otice 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 of endorsement of Bill of Entry by Customs Officer is hereby dispensed with." He argued that the appellants were declaring at the Customs Port itself that the goods are intended to be sent to another person for job work. He argued that at the material time the procedure did not require endorsement of Customs Officer for this purpose. The appellant also relied on the decision of Hon'ble High Court of Bombay in case of Marmagoa Steel Ltd. v. Union of India - 2005 (192) E.L.T. 82 (Bom.), wherein it has been held that it is not necessary that the document on which credit is to be taken should be in the name of person taking the credit. He particularly highlighted Paras 10 and 11 of the said judgment. He further informed that the said decision of the Hon'ble High Court of Bombay has been upheld by the Hon'ble Supreme Court reported at 2008 (229) E.L. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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