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TMI Blog2013 (11) TMI 1159X X X X Extracts X X X X X X X X Extracts X X X X ..... e documents should indicate the name of the person taking credit - This was the position in Rule 57G of Central Excise Rules, 1944 which was replaced by Rule 9 of Central Excise Rules – Held that:- The applicant has satisfied the conditions prescribed in the proviso to Rule 9(2) – thus it is proper that waiver of pre-deposit of dues arising from the order is granted - the pre-deposit of dues arisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... factured soap and detergents out of such inputs and cleared the final products on payment of duty utilizing CENVAT credit taken on the basis of Bills of Entry in the name of HUL. Revenue was of the view that applicants ought not to have taken such credit because the Bills of Entry did not show the name of the applicant. But for this discrepancy, the Revenue is not contesting any fact of receipt of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Excise Rules, 1944 allowing Modvat credit in such circumstances. She points out that this decision has been affirmed by the Hon. Apex Court also. She further invites our attention to the proviso to Rule 9 (2) of Cenvat Credit Rules, 2004 which provides that the Deputy Commissioner of Central Excise or Asst. Commissioner Central Excise can allow such credit if he is satisfied that duty has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (2) will be applicable to imports also. 5. Considered the arguments on both sides. We find that the applicant has satisfied the conditions prescribed in the proviso to Rule 9(2) which fact has been recorded in the adjudication order. Therefore, it is proper that waiver of pre-deposit of dues arising from the impugned order is granted. So the pre-deposit of dues arising from the impugned order i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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