2006 (12) TMI 58

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... os. A/1964-1965/2006-WZB/C-III/(SMB) - Dated:- 5-12-2006 - [Order per] - The revenue is aggrieved by the order of the Commissioner of Central Excise (Appeals) in which it is held that the respondents herein who are importers of various types of goods such as calibration oil and filter paper roll, are eligible to take credit for the reason that the credit on the inputs was taken beyond the perio .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... acture of their final product. Therefore, Revenue's challenge on this ground fails. As regards the allegation of the Revenue that credit was inadmissible having been extended the period beyond six months period, it is seen that although credit was taken within 9 months from the date of Bill of entry, which is duty paying document in the case of these goods, the inputs were sent directly after impo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ere sent directly to the job worker and the bills of entry were the documents evidencing that duty had been paid on the imported inputs and the bills of entry were forwarded by the job worker to the manufacturer of final product i.e. respondents herein. I, therefore uphold the finding of the Commissioner (Appeals) regarding admissibility of credit to the respondent, uphold the impugned order and r .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X