2015 (2) TMI 36

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..... of Entry. The technical and procedural objection raised by the Revenue is that Bill of Entries have not endorsed. I find that the said objection of the Revenue is too hyper-technical and not, prima facie, acceptable. Ld. JCDR submits that if the Bill of Entries itself is not endorsed, the same would lead to gross misutilisation of the facility of Cenvat credit which cannot be appreciated in the pr .....

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..... or the Appellant. Shri D. Singh, DR, for the Respondent. ORDER After hearing both the sides, I find that Cenvat credit of ₹ 14,11,278/- (Rupees fourteen lakh eleven thousand two hundred and seventy-eight only) stands denied to the applicants along with imposition of identical amount of penalty on the ground that the same stands availed in respect of capital goods, on the basis .....

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..... e is that Bill of Entries have not endorsed. I find that the said objection of the Revenue is too hyper-technical and not, prima facie, acceptable. Ld. JCDR submits that if the Bill of Entries itself is not endorsed, the same would lead to gross misutilisation of the facility of Cenvat credit which cannot be appreciated in the present case inasmuch as the fact of receipt of the goods and duty paid .....

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