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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 ..... l in the case of Advance Enzyme Technologies (2014 (3) TMI 751 - CESTAT MUMBAI). Thus the appeal is allowed and the impugned order set aside - Decided in favour of assessee. - Appeal No. E/1645/11-Mum - - - Dated:- 2-1-2015 - Anil Choudhary,J. For the Appellant : Shri J F Pereira, Head-IDT For the Respondent : Shri V K Agarwal, Additional Commissioner (AR) ORDER Per: Anil Ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Credit Rules, 2004 and as such had availed irregular credit and the same appeared to be recoverable under Rule 15 of the Cenvat Credit Rules read with Section 11A of the Central Excise Act. Accordingly, show cause notice dated 17.6.2010 was issued for the recovery of the said amount along with interest and further penalty was proposed under Section 11AC of the Central Excise Act and under Rule 15 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... availed cenvat credit in respect of the two bills of entry under dispute. It was further contended that the bill of entry is the specified document under clause (c) of Rule 9(1) of the Cenvat Credit Rules and which Rule nowhere states that credit cannot be taken in case of endorsement and/or the bill of entry should be only in the name of the party claiming the benefit. The appellant also relied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and penalty under Section 11AC but dropped the penalty imposed under Rule 15A of the Cenvat Credit Rules. Being aggrieved, the appellant is before this Tribunal. 5. The learned consultant for the appellant reiterates the grounds taken before the authorities below and further relies on the ruling of this Tribunal in the case of Advanced Enzyme Technologies Ltd. vs. CCE, Thane-I reported in Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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