2013 (1) TMI 527

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..... the documents on the basis of which the Cenvat credit can be availed. Accordingly, audit entertained a view that the Cenvat credit amounting to Rs. 8,05,905/- availed by the respondent was not admissible to them. 2. Proceedings were initiated which culminated in confirmation of demand for the Cenvat credit wrongly availed with interest and imposition of penalty by the original adjudicating authority. On an appeal filed by the respondent, the ld. Commissioner (Appeals) allowed the appeal taking a view that in this case there was evidence of payment of customs duty, receipt of inputs in the factory of the respondent which was evidenced by the fact that respondent had produced certificates issued by Deputy Commissioner of Customs, Navash .....

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..... ences. It was also submitted that what they had submitted before Commissioner (Appeals) was not new evidence but what had been produced before the original adjudicating authority but not taken note of by him. 6. Before I proceed further, it would be appropriate to consider the decisions relied upon by the ld. AR in his submissions. In the case of Marmagoa Steel Ltd., Hon'ble Supreme Court held that credit is not admissible since in that case the bill of entry was in the name of M/s. Essar Gujarat Ltd. and the Hon'ble Court allowed the credit where original copies of duplicate bills of entry were produced which had been endorsed in favour of the respondents therein and in respect of one bill of entry, the triplicate copy of bill of ent .....

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..... n this case Commissioner has not simply allowed the credit but has relied upon the decision of the Tribunal in the case of Steelco Gujarat Ltd. - 2009 (242) E.L.T. 229 (Tri.-Ahmd.) and distinguished the decision of the Larger Bench in the case of Avis Electronics Pvt. Ltd. - 2000 (117) E.L.T. 571 (Tri.-LB). Further, he has also relied upon the decision of Hon'ble High Court of Bombay in the case of Marmagoa Steel Ltd. - 2005 (192) E.L.T. 82 (Bom.), Simplex Mills Co. Ltd. - 2007 (81) RLT 331 (Bom.) wherein it was held that credit is admissible on the basis of endorsed copies of invoice if inputs have been received and used. He has also relied upon the decision of Hon'ble High Court of Madhya Pradesh in the case of Kataria Wires Ltd. - 2009 ( .....

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