9911796707
TMI Blog2011 (11) TMI 185X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr.Sahab Singh, JJ. Appearance Shri C.Subba Reddy, Advocate for Appellants Shri Navneet, A.C.A.R. for Respondent Per : Sahab Singh This is an appeal filed by the appellants against the order passed by the Commissioner of Central Excise, Thane.1. 2. The appellants are manufacturers of different kinds of catalyst at their factory premises and cleared their products on payment of Central excise duty. The appellants have also been importing raw materials for the manufacture of their product. During the course of Audit, it was noticed that the assessee was importing inputs such as Spent Nickel Catalyst, Nickel Metal, Hydrogenated Vegetable Oils etc. On scrutiny of the Bills of Entry of the inputs, it was found that Bs/E w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ld.counsel appearing for the appellants submits that the contention of the Commissioner that Bill of Entry listed at 'C' in Rule 9(1) of the Cenvat Credit Rules does not include a provisionally assessed B/E is not correct as Rule 9(1) C does not say that Bill of Entry includes only the finally assessed B/E. The contention of the department in denying the credit to the appellant is not legally correct. He further contended that in a scheme of Cenvat Credit Rules, there are certain parameters on the basis of which the manufacturer is entitled for taking the credit. The parameters are mainly, the goods should be received in the factory, the goods are utilized in the manufacture of excisable final product and no dispute regarding payment of d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich the credit could be taken by the manufacturer. Under Rule 9( 1) of the Cenvat Credit Rules at Sl.No. 'C' , the main document mentioned is 'Bill of Entry'. We find that the Sl.No. 'C' of Rule 9(1) does not state that Bill of Entry should not be provisionally assessed or Bill of Entry should be finally assessed. From this entry at Rule 9(1) 'C', Bill of Entry whether it is provisional or final is the document on which credit can be availed by the manufacturer. We also find that under Sec.2(4) of the Customs Act, Bill of Entry means a Bill of Entry referred to in Sec.46 of the Customs Act and under Sec.2(2) assessment includes provisional assessment, reassessment and any order of assessment in which duty assessed is 'Nil'. From the sc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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