9911796707
TMI Blog2012 (12) TMI 462X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : D.N. Panda, Member (J)]. - Shri Narasimhan, learned Counsel says that the goods received by the appellant is the same which were imported and sold by M/s. Doshion Limited. There is no dispute about the goods which came to the factory of the appellant to be different goods from the goods which were sold by M/s. Doshion Limited. Revenue has disallowed the Cenvat credit only on the gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d record. 3. The matter in controversy touches both facts and law and since balance of convenience is tilting in favour of the appellant stay application is allowed. 4. In view of the elaborate arguments made by the appellant it is considered proper to dispose the appeal itself. Accordingly, appeal is also disposed by this common order. 5. The goods which was the subject matter o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. When the goods are also subject matter to enjoy Cenvat credit and the substratum of the goods were not impeached by any evidence, the procedure envisaged by Revenue under Rule 11(2) of Central Excise Rules, 2002 became barrier to grant credit to the appellant. Section 11(2) deals with domestic goods manufactured in India to undergo certain procedure, that does not deal with the goods came from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scription under Customs law as to endorsement on bill of entry the arguments advanced by learned Representative for Revenue could have basis. Taken support of Rule 11(2) of Cenvat Credit Rules, 2002 (sic) has no basis to appreciate case of Revenue. Thus appellant succeeds in toto in appeal. 6. In view of the aforesaid position, stay application stands disposed by this common order. (Dictate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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