TMI Blog2004 (9) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... y M/s. Bhaskar Industries Ltd. is whether the Cenvat Credit can be availed of on the basis of attested copies of Bill of Entry. 2. Shri B.L. Narasimhan, learned Advocate, submitted that the Appellants imported capital goods in 1998; that the original triplicate copies of Bills of Entry received by them at their registered office were sent to their factory premises by courier; that unfortunately, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cise authorities; that there is also no dispute that the Additional Customs duty was actually deposited by them which is evident from TR-6 challan and certificate issued by the Asst. Commissioner of Customs; that thus substantive condition governing availability of Cenvat Credit in capital goods have been satisfied and accordingly they are entitled to take Cenvat Credit; that further Rule 57AE of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the payment made to the sellers of inputs and capital goods. The basis responsibility is upon manufacturer to prove that inputs or capital goods were purchased and were used by him for the intended purpose." He contended that the payment of duty as well as the use of the capital goods both have been established by the Appellants and accordingly Cenvat Credit cannot be denied to them. 3. Coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny other word such as triplicate Bill of Entry, or duplicate copy of Bill of Entry. The Department, therefore, cannot claim that the duplicate Bill of Entry duly certified by the Customs officers is not a Bill of Entry as specified in Rule 57AE of the Central Excise Rules, 1944. In addition the Appellants have produced a certificate from the Asst. Commissioner of Central Excise that the capital go ..... X X X X Extracts X X X X X X X X Extracts X X X X
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