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TMI Blog2015 (10) TMI 277X X X X Extracts X X X X X X X X Extracts X X X X ..... se as it pertained to sale of goods by the ship breaker. In the said case, it was held that vessel was not imported by auction purchaser who is not an importer and it was sold with condition that no customs duty was payable on it whereas in the present case it is purchase of imported goods for which duty has been validly paid. - impugned order is set aside - Decided in favour of assessee. - Appeal No. E/1342/2004 - FINAL ORDER NO.40525/2015 - Dated:- 17-3-2015 - R. Periasami, Member (T),J. For the Appellant : Mr P C Anand, CA For the Respondent : Mr M Rammohan Rao, DC (AR) ORDER Per: R Periasami: The short issue in this appeal relates to denial of cenvat credit availed by the appellant of CVD paid on Jumbo Rolls of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 (107) ELT 790 (Tribunal) 2. CCE Mumbai-II Vs Hindustan Composites Ltd. 2004 (175) ELT 404 (Tri.-Mumbai) 3. Gabriel India ltd. Vs CCE 1993 (67) ELT 131 (Tribunal) 3. Ld. A.R reiterates the finding of the impugned order. He relied on Chaudhary Industries Vs UOI - 2012 (281) ELT 216 (Guj.). 4.After hearing both sides, I find that the short issue that arises for consideration is whether CVD credit availed by the appellant on T.R.6 challan is a valid documents for availing the credit of CVD paid by the appellant on the Jumbo Rolls purchased through auction from Customs. The adjudicating authority has not disputed the payment of CVD on the said goods. The credit was denied only on the limited ground that T.R.6 challan is not a valid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty leviable on the goods. In view of the above facts, appellant had paid duty through TR-6 challan which is duly supported by the certificate issued by Kandla Customs.I rely Tribunal's decision in the case of CCE Mumbai Vs Hindustan Corporation (supra) wherein the Tribunal held that TR.6 challan being primary document of evidence for payment of customs duty and the Revenue's appeal was rejected. The relevant para 5 of the said decision is reproduced as under :- 5. So far as the certificate of duty payment endorsed by the appraiser is concerned, in a situation where import duty is required to be paid on the material which was initially cleared without payment of duty, there is no other document that can vouch for the authentic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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