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TMI Blog2013 (3) TMI 301X X X X Extracts X X X X X X X X Extracts X X X X ..... eaning so as not to confine with the date of document alone and it can be further extended to the date of issuance of such document. Here, in this case only after the endorsement was made by the Customs department the issuance of such document viz., Bills of entry takes effect in favour of the Respondent. Therefore, the language used in sub-rule 3 that "the inputs are received in the factory under the cover of any of the following documents" shall have to be read to mean and referable to a 'valid document' and not a 'document simplicitor'. Necessarily, the authority should go into the question of validity of each and every document referred to under sub-rule 3 by taking into consideration of the facts and circumstances of each case. Therefore, when the Respondent in this case, admittedly not the importer of the inputs and the same were only supplied to them by the importer viz., M/s. Goodyear India Limited, then the date of endorsement made by the Customs department is to be taken as the date of issuance of such document and consequently, if the Respondent had availed credit within six months from the date of making such endorsement, thus the Respondent is well within the time, as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and in token of their receipt, Respondent made entries in their statutory register in Form RG23A Part I Account. Documents accompanied the said consignment were in the name of original importer viz., M/s.Goodyear India Limited. Respondent did not avail the credit of Countervailing Duty suffered on the said consignments immediately. Respondent took credit of Rs.13,22,122/- in their MODVAT Account (RG23A Part II) under Serial No.712 to 719 on 03.07.2000 after a lapse of six months from the date of payment of Countervailing Duty by the original importer. The details of Bills of Entry, description of goods and credit of duty taken are as follows:- Sl.No. Bill of Entry Description of Goods RG23A Part I Sl.No./Date RG23A Part II Sl.No./Date Credit of Duty taken Rs. 1 206841/11.02.99 SBR Latex 9022/117 19.02.99 712/03.07.2000 129670.80 2 208224/22.02.99 VPL Fendic 9025/123 06.03.99 713/03.07.2000 219511.90 3 208223/22.02.99 SBR Latex 9025/128 13.03.99 714/03.07.2000 111288.40 4 210445/12.03.99 SBR Latex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue in this appeal is that the Respondent-assessee is not entitled to take credit after six months from the date of Bills of Entry in respect of the inputs that were received in the factory. Thus, according to the Revenue, such claim for credit beyond six months is against Rule 57G sub-rule 5 of the Central Excise Rules, 1944. 9. Per contra, the learned counsel appearing for the Respondent contended that even though the Respondent was in possession of the Bills of Entry, the same cannot be utilised for availing the credit in the absence of an endorsement made by the Customs department. According to the learned counsel, Rule 57G sub-rule 3 specifically prohibits availing a credit under sub-rule 2, unless the inputs are received in the factory under the cover of any of the documents stipulated under sub-rule 3. Respondent being not the direct importer and on the other hand the inputs were only passed on to them by M/s.Goodyear India Limited for manufacture, unless such passing on the inputs to the Respondent by the importer is endorsed by the Customs department in the Bills of Entry, the mere possession of such Bills of Entry in the hands of the Respondent will not entitle the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at no such credit shall be taken by the manufacturer after six months of the date of issue of any document specified in sub-rule 3. 13. For manufacture of Dipped Fabrics, the import took place during the period February 1999 to April 1999 and on the Bills of Entry, the importer M/s.Goodyear India Limited made necessary declaration stating that the consignments are being delivered to the Respondent for manufacture and for availing the credit. These declarations were made immediately after the assessment of the goods imported and given to the Customs Officer for his endorsement as per Circular dated 29.02.1996. According to Respondent, as the Bills of Entry were not endorsed, the Respondent could not take credit since the Circular dated 29.02.1996 requires such endorsement. 14. M/s.Goodyear India Limited addressed letter to the Commissioner of Customs on 19.04.1999 about the denial of endorsement and requesting them to issue necessary instructions to resolve the issue. The Deputy Commissioner of Customs, Customs House, Chennai wrote to M/s.Goodyear India Limited on 03.09.1999, requesting them to approach the Assistant Commissioner of Customs/Appraising Officer, Docks for endorsem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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