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TMI Blog2014 (2) TMI 1056X X X X Extracts X X X X X X X X Extracts X X X X ..... that:- Rule 9(1)(a)(ii) that any invoice issued for importer is admissible documents for CENVAT credit. In the present case, the appellants are having importer’s invoices showing the amount of duty on which they are seeking CENVAT credit. I, therefore, find no reason in denying the CENVAT credit to the appellants on the basis of the importer invoices. As regards second ground of denying credit on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alore vide bills of entry No. 297005, dated 17-11-2006 and 305232, dated 28-11-2006. These goods were supplied to the appellants by ABB Ltd. on the strength of invoice No. 649020250 and 649020251, both dated 29 November, 2006. The Department has denied the CENVAT credit to the appellants on the ground that the bills of entry are in the names of ABB Ltd. and original of which are not available. Acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he provider of output service or input service distributor, as the case may be, on the basis of any of the following documents, namely :- (a) an invoice issued by - (i) A manufacturer for clearance of - (I) Inputs or capital goods from his factory or depot or from the premises of the consignment agent of the said manufacturer or from any other premises from where the goods are so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ants on the basis of the importer invoices. As regards second ground of denying credit on ground of delay in taking credit, there is no time-frame mentioned in the CENVAT Credit Rules in availing the CENVAT credit. Therefore, there is no reason to reject the CENVAT credit on the ground of time also. Accordingly, I find the Order-in-Appeal is not sustainable and I allow the appeal. (Dictated pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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