9911796707
TMI Blog2006 (3) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... fied by the bankers and notary public – Department contention is that appellant wrongly availed the credit -After considering al the facts matter decided in favour of appellant X X X X Extracts X X X X X X X X Extracts X X X X ..... - (Rupees Nine Lakhs Fifty Two Thousand Two Hundred Ninety One only) on the strength of in-eligible duty paying documents. Therefore, a Show-Cause-Notice was issued on 19-6-2002. On adjudication of the matter, they have confirmed duty demand along with interest and also imposed penalty as proposed in the Show-cause-Notice. This order has been assailed before the Tribunal. 5.Heard both sides at le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been introduced with effect from 1-4-2001. Clause (c) of the Rule 7 of the Cenvat credit also prescribes Bill of Entry as against Triplicate copy of Bill of Entry. In the instant case, the Show-Cause-Notice though refers to the Rule 7 of the year 2000-01, but the Commissioner (A) had discussed about the old Rules and dismissed the claim of the appellants. He never referred to Rule 7 or 57AE o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plicate copy of Bill of Entry and attested copy of Bill of Entry are permissible for availment of Cenvat credit. 6.In the light of aforesaid observation it is felt expedient to remand the matter back to the Commissioner (A) for readjudication basing on the latest provisions of the Cenvat Credit Rules, wherein bill of entry has been introduced as a eligible document as against Triplicate copy of B ..... X X X X Extracts X X X X X X X X Extracts X X X X
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