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TMI Blog2013 (11) TMI 1157X X X X Extracts X X X X X X X X Extracts X X X X ..... re is no provision that bill of entry should be endorsed in the name of the manufacturer taking the cenvat credit - so long as there is no dispute that the goods covered under a bill of entry have been received by a manufacturer, it would not be correct to deny the cenvat credit – Prima facie the appellant have a case in their favour - The requirement of pre-deposit of cenvat credit demand, interest and penalty waived till the disposal – stay granted. - Appeal No.E/55417 - - - Dated:- 31-5-2013 - Shri Rakesh Kumar, J. For the Appellant: Shri R. Santhanam, Advocate For the Respondent: Ms. Ranjana Jha, AR ORDER Per Rakesh Kumar: The appellant are manufactures of Catalyst and Chemicals. In terms of their agreement wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. 3. Shri R. Santhanam, ld. Counsel for the appellant, pleaded that as is clear from the perusal of the bills of entry, the address of the consignee mentioned on it is the same as the address of the appellant, that receipt of the capital goods in the appellant s factory is not disputed, that availment of this cenvat credit had been declared in the ER-I Returns and the department did not object to availment of the first instalment of this credit, that when the capital goods, in question, had been received in the appellants factory, just on the technical ground that the bills of entry were not endorsed in favour of the appellant, the cenvat credit cannot be denied, that earlier the Tribunal in the case of JCT Ltd. Vs. CCE, Kanpur (earlier ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hence, longer limitation period had been correctly invoked. Accordingly, she pleaded that this is not case for waiver from the requirement of pre-deposit. 5. I have considered the submissions from both the sides in respect of stay application and perused the records. Ongoing through the bills of entry, it is seen that though the bills of entry filed in the name of M/s. Johnson Matthey Chemical India (P) Ltd. as importer of the capital goods, are not endorsed in the name of the appellant, the address of the consignee is the same as the address of the appellant. In the show cause notice, there is no allegation that the goods covered under bills of entry had not been received. The emphasis in the show cause notice is that the bills of entry ..... X X X X Extracts X X X X X X X X Extracts X X X X
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