2004 (9) TMI 203 - AT - Central Excise

Summary

Issues:
Whether Cenvat Credit can be availed of on the basis of attested copies of Bill of Entry.

Analysis:
The appeal involved a question of whether Cenvat Credit could be claimed based on attested copies of the Bill of Entry. The appellant, a company, imported capital goods in 1998 but did not receive the original triplicate copies of Bills of Entry at their factory premises. They requested attested copies from Customs authorities to avail Cenvat Credit, which was denied citing the absence of a provision under the Central Excise Rules at the time. The appellant argued that they met all substantive conditions for Cenvat Credit, as evidenced by the receipt and use of the imported goods, payment of Additional Customs duty, and compliance with Rule 57AE of the Central Excise Rules. They also referred to a Board's Circular emphasizing the manufacturer's responsibility to prove the purchase and use of inputs or capital goods. The appellant contended that they fulfilled all requirements and should not be denied Cenvat Credit.

In response, the learned SDR reiterated the findings of the lower authorities, emphasizing the lack of a provision in the Central Excise Rules to allow Cenvat Credit based on attested copies of the Bill of Entry.

Upon considering the arguments, the Tribunal noted that the appellant had claimed Cenvat Credit based on duplicate copies of Bills of Entry certified by Customs officers. Rule 57AE specified the documents for claiming Cenvat Credit, including the 'Bill of Entry' without any qualification regarding the type of Bill of Entry. The Tribunal agreed with the appellant's argument that a duplicate Bill of Entry duly certified should be considered a valid Bill of Entry under Rule 57AE. Additionally, the appellant provided a certificate from the Asst. Commissioner of Central Excise confirming the installation and use of the imported capital goods in their factory. Referring to the Board's Circular, the Tribunal acknowledged the purpose of prescribed documents for Cenvat Credit verification. They concluded that the attested copies of Bills of Entry, along with the certificate, were sufficient for verification purposes. Consequently, the Tribunal held that the appellant was eligible to claim Cenvat Credit based on attested copies of Bills of Entry and allowed the appeal.