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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 ..... ORDER This appeal is filed by M/s. Jindal Steel & Power Ltd., against the Order-in-Appeal No. 36/RPR-I/2012, dated 27 February, 2012 passed by Commissioner, Central Excise & Customs (Appeals-I). 2. The brief facts of the case are that the appellants had availed the CENVAT credit amounting to Rs. 9,62,092/- on the goods imported by M/s. ABB Ltd., Bangalore vide bills of entry No. 297005, da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd are also in the name ABB Ltd. in the absence of which, the appellants are not entitled for CENVAT credit. I find that under Rule 9, the documents on the basis of which the credit can be allowed are specified. Rule 9(1)(a) of the CENVAT Credit Rules reads as under :- "Rule 9. Documents and accounts. - (1) The CENVAT credit shall be taken by the manufacturer or the provider of output service or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; (iv) a first stage dealer or a second stage dealer, as the case may be, in terms of the provisions of Central Excise Rules, 2002; or" I find from the 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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