9911796707
TMI Blog2012 (12) TMI 462X X X X Extracts X X X X X X X X Extracts X X X X ..... importer in favour of the appellant through appropriate entry and under cover of those bills of entry the goods moved to the factory of the appellant - in favour of Appellant. - E/994/2012-SM(BR) - 522/2012-SM(BR)(PB) - Dated:- 3-5-2012 - Shri D.N. Panda, J. REPRESENTED BY : Shri B.L. Narasimhan, Advocate, for the Appellant. Ms. Renu Jagdev, DR, for the Respondent. [Order per : D.N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame directly to the factory of the appellant from Nhava Sheva port in Mumbai in original packing. Therefore, there cannot be denial of Cenvat credit. The procedure is prescribed in Rule 11(2) of Central Excise Rules, 2002. On the aforesaid background, Shri Narasimhan prays that not only stay application be disposed but appeal may also be allowed. 2. Heard both sides and perused record. 3. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority. Substantially, arrival of the goods at the factory remained unquestioned. The same goods which arrived in the factory of the appellant undisputedly was with the same packing as appearing in the bill of entry which is depicted in Para 2 of the show cause notice. The appellant s pleading on 3-8-2009 before show cause notice issuing authority remained un-discarded. When the goods are also sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit in the hands of borrower of the goods, the appellant is in better footing as a buyer of goods. Once the goods remained unquestioned, Cenvat credit on the goods received in the factory shall enjoy Cenvat credit. There is no difference to the proposition of learned Counsel since the goods are material to enjoy Cenvat credit but not the paper. Had there been any prescription under Customs law as ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
