2013 (8) TMI 62 - AT - Central Excise

Waiver of pre-deposit Stay application - Cenvat credit on the basis of attested copies of bills of entry - Adjudicating authority is of the view that the appellant could have availed the cenvat credit only on the duplicate copies of bills of entry - During the course of transportation of goods from Kandla Port to the appellant s factory, the duty paying documents i.e. bill of entry was lost or misplaced Held that - In an identical situation, coordinate Bench of the Tribunal in the case of Balakrishna Industries Limited vs. Commissioner of Central Excise & S.T., Jaipur-1 2013 (5) TMI 35 - CESTAT NEW DELHI , has specifically held that credit needs to be allowed - Decision of the coordinate Bench in the case of Balakrishna Industries Limited is squarely on the point raised before us - Following the view taken by the coordinate Bench, appellant has made out a prima facie case for the waiver of pre-deposit of the amounts involved Decided in favor of Assessee.

Summary

Issues:
Waiver of pre-deposit of ineligible cenvat credit, interest, and penalty based on availing credit on attested copies of bills of entry.

Analysis:
The appellant filed a stay petition seeking the waiver of pre-deposit of an amount related to ineligible cenvat credit, interest, and penalty. The adjudicating authority confirmed the amounts as ineligible cenvat credit, interest, and penalty, stating that the appellant should have availed the cenvat credit only on duplicate copies of bills of entry. The appellant argued that during transportation of goods, the original bill of entry was lost, and they applied for attested copies from the Customs House to avail cenvat credit. The appellant cited a previous Tribunal case where credit was allowed in a similar situation. The departmental representative contended that availing credit based on attested copies was incorrect, emphasizing that obtaining a true copy from the Customs House did not warrant credit. However, the Tribunal found that the goods were imported, duty was paid, goods were received and used in manufacturing, aligning with the decision of a coordinate Bench in a similar case. Consequently, the Tribunal granted the waiver of pre-deposit and stayed the recovery of the amounts until the appeal's disposal.