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TMI Blog2012 (5) TMI 523X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. As such, it can be safely concluded that if M/s. Brakes India Ltd., would have issued invoices, instead of endorsed bill of entry, there can be no objection by the Revenue - proviso to sub-rule (2) of Rule 9 is to the effect that if all the particulars are contained in the document, the authorities will not deny the CENVAT credit. In the present case, there is no dispute about the fact of rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st the applicants by denying them the benefit of CENVAT credit availed during the period December, 2006 to November, 2008. 2. After hearing both sides, we find that the applicants are engaged in the manufacture of automobile components on job work basis for M/s. Brakes India Ltd. M/s. Brakes India Ltd., imported various items, paid duty of Customs on the same, endorsed bills of entries in favour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed bill of entry is eligible document neither is there any provision debarring availment of CENVAT credit on the basis of endorsed bills of entries. However, we find that an invoice issued by the importer stands specified as an eligible document. As such, it can be safely concluded that if M/s. Brakes India Ltd., would have issued invoices, instead of endorsed bill of entry, there can be no objec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yper-technical procedural violation is not justified. We also take note of the Tribunal s decision in the case of Commissioner of Central Excise and Customs, Vadodara-II v. Eupec-Welspun Pipe Coatings India Ltd. [2009 (235) E.L.T. 347 (Tribunal)] wherein the credit on the endorsed bill of entry accompanied by a declaration was held admissible to the job worker. The said decision stands confirmed b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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