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TMI Blog2011 (7) TMI 974X X X X Extracts X X X X X X X X Extracts X X X X ..... he bill of entry by the International Operations Division, it was not possible to ascertain as to whether the goods covered by the said bill of entry were received and used in the assessee factory cannot be appreciated. - Cenvat Credit allowed. . As regards the material procured from Hindustan Copper Limited - The fact that the job worker has processed the material and sent the intermediate goods manufactured using the inputs following Notification No. 214/86 has not been refuted. In the given facts and circumstances of the case, the transport of material directly to the job worker’s premises to avoid payment of extra period and same time, cannot lead to denial of credit - Cenvat Credit allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... en sent from the premises of the appellant under challans to the job worker and this is in violation of the procedure prescribed under Circular No. 33/33/94-CX.8, dated 4-5-94. 4. Learned Advocate for the appellant submits that the material required for export production are centrally procured by the International Operation Division and the material has been directly received in the factory from the port of import as evidenced by store receipt voucher, and non-endorsement by the International Operation Division is a technical violation which cannot take away substantial benefit of credit specially when there is no dispute about the materials having been received by the appellant and used for the intended purpose. 4.1 As regards ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit in these two cases are as follows :- "9.5 B/E not in the name of BHEL Bhopal (S. No. 6 of the notice dt. 19-1-2001): It is seen that the assessee had availed credit of Rs. 628351/- on 17-3-2000 on the basis of bill of entry which was not in their name but was in the name of their International Operations Division (IOD) New Delhi. The assessee in this regard have submitted that BHEL's International Operations Division, New Delhi is not a manufacturing unit. It is importing material for and behalf of BHEL units, Bhopal being one of them. The said material imported by their IOD, New Delhi was received in their factory can be verified from the SRV enclosed. As such credit was available to them. Though it is true that BHEL's IOD New D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Trade Notice No. 53/94-C.E., dt. 21-7-94 which was required to be followed by the assessee. However, I find that the assessee have failed in following the procedure prescribed. They have also not produced any challans issued under Rule 57F(4) evidencing movement of inputs/intermediate goods and/or any other document evidencing that M/s. Ken Electricals had followed the provisions prescribed for availing benefit of Notification No. 214/86-C.E., dated 25-3-86. The credit availed of Rs. 3,52,548.00 by the assessee was, therefore, not available to them and hence disallowed". 7.1 Plain reading of the order of the Commissioner clearly indicates that the bill of entry was in the name of the appellant only. It did not mention the factory ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een refuted. In the given facts and circumstances of the case, the transport of material directly to the job worker's premises to avoid payment of extra period and same time, cannot lead to denial of credit. 8. In view of the above, we find that the appellants have in the facts and circumstances of the case complied substantially with the conditions for availing the cenvat credit and minor aberations in not following the procedure prescribed by the Board cannot stand in the way of availing the credit by the appellant. 9. Therefore, the impugned order in so far as the same related to the disallowance of credit of Rs. 980899/- is concerned, the same is set aside. Consequently the penalty of Rs. 3 lakhs imposed is also set aside. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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