9911796707
TMI Blog2010 (4) TMI 485X X X X Extracts X X X X X X X X Extracts X X X X ..... ments Ltd. v. C.C.E 2008 -TMI - 54885 - CESTAT, SOUTH ZONAL BENCH, CHENNAI, appellant have bought duty paid imported goods and used the same in the factory for manufacture. Appellant is eligible for credit. - E/894/2008-SM(BR) - 423/2010-SM(BR)(PB) - Dated:- 7-4-2010 - Shri M. Veeraiyan, Member (T) Shri Vikram Singh, Advocate, for the Appellant. Shri S.K. Bhaskar, JDR, for the Respondent. [Order (Oral)]. - This is an appeal against the order of Commissioner (Appeals) upholding the denial of credit taken by them on the basis of triplicate copy of bill of entry generated on EDI System. 2. Heard both sides. 3. The appellant imported the impugned goods and took credit on the basis of triplicate copy of bill of entry generate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t credit. In this regard attention of the Board has been invited to the fact that consequent to the introduction of processing Bill of Entry on EDI system in the Delhi Commissionarate, triplicate copy of the Bill of Entry is not being generated. Under the EDI system only three copies of Bill of Entry are generated viz. original, duplicate and the exchange control copy and therefore difficulties are being faced by the manufacturers availing the credit of duty paid in such cases. 2. The issue has been examined by Board, with a view to resolving the difficulties in this regard. Board by virtue of the powers vested under Rule 57H (4) of the Central Excise Rules, 1944 hereby prescribes duplicate copy of the Bill of Entry generated on EDI syste ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. The decision of the Tribunal in the case of India Cement Ltd. also supports the claim of the appellant. In this connection, para 5 of the said decision is reproduced below :- "5. In Appeal No. E/I 119/2003, the challenge is against denial of capital goods credit on bearings as also against a penalty of Rs. 1,000/-. The credit was taken on the basis of triplicate copy of the Bill of Entry generated on EDI system. It has been denied on the ground that it should have been taken on the basis of a duplicate copy of the Bill of Entry. Ld. Consultant submits that in respect of any Bill of Entry generated on the EDI system in the Chennai Commissionerate of Customs, the proper Modvatable document is the triplicate copy of the Bill of Entry. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
