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TMI Blog2015 (5) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... as filed this appeal against order-in-appeal No. YDB/87/MV/2011 dated 9.8.2011. 2. The brief facts of the case are that the appellant is a registered manufacturer manufacturing plastic containers without caps and plug caps and plugs falling under Chapter Sub-heading 3923309 and 39235010 of the Central Excise Tariff Act. During the course of audit, it was observed that the appellant had availed ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. 3. The appellant contested the show cause notice and stated that they were manufacturing the goods as a job worker on account of M/s. Pidlite Industries Ltd. who were providing inputs, capital goods and input services and availed the cenvat credit and pursuant to manufacture, cleared the goods from its factory on payment of duty. It was further stated that the imported consignment, being the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bombay High Court in the case of Marmagoa Steel Ltd. vs. UOI reported in 2005 (192) ELT (Bom.) and the decision in the case of Gautam Wearing Units vs. CCE, Belapur reported in 2008 (230) ELT 147 (Tri.) and also the Tribunal's decision in the case of Soorajmull Baijnath Ind. P. Ltd. vs. CCE, Gurgaon reported in 2009 (240) ELT 229 (Tri.). 4. The show cause notice was adjudicated and the propos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er taking notice of the various rulings of the High Court and also Hon'ble Supreme Court in the case of UOI vs. Marmagoa Steel Ltd. reported in 2008 (229) E.L.T. 481 (S.C.), held that there is no dispute that the import consignments have not suffered CVD or that the said consignments have not been received at the appellant's factory. Bill of entry is the specified document on the strength ..... X X X X Extracts X X X X X X X X Extracts X X X X
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