9911796707
TMI Blog2007 (5) TMI 548X X X X Extracts X X X X X X X X Extracts X X X X ..... : M. Veeraiyan, Member (T)]. - This is an appeal against Order of the Commissioner (Appeals) No. 286/2006/233(RAJ)/COMMR.(A)/ RP/RAJ dated 1-5-2006 by which order of the original authority No. 74-75/JAM/2001 dated 6-2-2002 was upheld. 2. The relevant facts, in brief, are as follows :- (a) The appellant claimed Cenvat credit under Rule 57G in respect of 5 consignments, said to have bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he matter against the appellant. 3.1 Learned Advocate for the appellant submits that the first show cause notice dated 19-10-1994 seeking to deny Cenvat credit amounting to Rs. 5,12,257/- taken and availed by them relates to consignments received under 5 bills of entry, out of which two Bills of Entry bearing Nos. 2088 and 7283 are in the name of the appellant itself. The other 3 bills of entry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere was no dispute about receipt and utilization of inputs. 4. Learned D.R. submits that in respect of 2 bills of entry which cover import by the appellant themselves the matter may be decided on merits. As regards imports covered by other bills of entry which are claimed to have been procured on high sea sale basis, the claim of the appellant is not brought out from records. The bills of entry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts and credit should be allowed. This view is, prima facie, acceptable and requires to be confirmed by the original authority as the show cause notice refers to only one in the name of the appellant himself. 5.2 As regards consignments covered by other bills of entry, the claim that they are imported by the appellant on a high sea sale basis is not proved. The high sea purchaser steps into th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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