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TMI Blog2012 (9) TMI 741X X X X Extracts X X X X X X X X Extracts X X X X ..... y/true copy of the bill of entry as per provisions of Rule 9 of Cenvat Credit Rules, 2004, proceedings were initiated by the original adjudicating authority which culminated into confirmation of demand, imposition of penalty equal to the credit taken. An appeal filed by the respondent was allowed. Aggrieved by this order Revenue is in appeal. 2. The learned DR submits that according to Rule 9 of Cenvat Credit Rules, 2004, credit can be taken only on a bill of entry. A photocopy of bill of entry cannot be considered as bill of entry. He relies upon the decision of the Hon'ble High Court of Punjab & Haryana in the case of S.K. Foils Ltd. v. C.C.E., New Delhi reported in 2009 (239) E.L.T. 395 (P & H) and the decision of the Hon'ble Supre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 77) E.L.T. 496 (Tri. - Del.)] 2. Klockner Supreme Pentaplast Ltd. v. C.C.E., Indore [1999 (114) E.L.T. 253 (Tribunal)] 3. Union of India v. Klockner Supreme Pentaplast Ltd. [2002 (140) E.L.T. 370 (M.P.)] 4. It was also submitted that in the Erstwhile Rule 57G(3), it was provided that credit can be taken on the basis of a triplicate copy of a bill of entry or duplicate copy of a bill of entry whereas in the present rule, it has been mentioned as only bill of entry. Therefore bill of entry is a valid document and there is no criteria as regards the nature of bill of entry. Therefore cenvat credit can be availed on a bill of entry irrespective of whether it is a duplicate copy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Marmagoa Steel Ltd. also is totally against the respondent. Even where the goods were transferred directly from the importer to the assessee from the port, the Hon'ble Supreme Court took the view if triplicate copy of the bill of entry was not produced, credit cannot be allowed, in that case also instead of bill of entry, a certificate had been produced by the assessee. Thus both the decisions cited by the learned DR clearly cover the present situation. Further, the facts of this case also are to be taken note of. In this case the bill of entry was dated 10-2-05 whereas the credit was taken on 14-4-06. According to the respondents, the copy of original bill of entry was available with them at the time when credit was taken and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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