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TMI Blog2016 (2) TMI 254X X X X Extracts X X X X X X X X Extracts X X X X ..... um - - - Dated:- 22-12-2015 - MR. S.S. GARG, MEMBER (JUDICIAL) For the Petitioner : Shri Mr. Mohan Paranjpe, Advocate For the Respondent : Shri H.M. Dixit, Assistant Commissioner (AR) ORDER These appeals are directed against order-in-appeal No. PI/RKS/120-121/2010 dated 30.7.2010 passed by Commissioner of Central Excise (Appeals), Pune-I, upholding order-in-original. 2. Briefly the facts are that the appellant is the manufacturer of excisable goods viz. mould release agent falling under Chapter Heading No. 34031900 and is availing cenvat credit facility as provided in Cenvat Credit Rules, 2004. The appellant received certain imported material through their associated company, M/s. Suyash Enterprises, and availed ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In support of his submission, he cited the following judgments:- (i) Khandelwal Laboratories Ltd. vs. CCE, Mumbai reported in 2006 (205) ELT 541 (Tri.-Mumbai); (ii) Akzo Nobel Coatings (India) Ltd. vs. CCE, Bangalore reported in 2013 (290) ELT 108 (Tri.-Bang.); (iii) UOI vs. Marmagoa Steel St. reported in 2008 (229) ELT 481 (SC). 3.1 The learned counsel further submitted that under Rule 9(1)(c) of the Cenvat Credit Rules, 2004, bill of entry is a specified document for the purposes of availing cenvat credit. There is no specification in the said Rule that bill of entry should not be endorsed one. Therefore, the document on the strength of which they have taken the credit, is a valid document. The endorsement in this case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble High Court, after finding evidence of payment of CVD on the imported inputs and also evidence of the inputs having been received by M/s. Marmagoa Steel Ltd. and utilized in their factory, took the view that the credit was admissible. In the present case, the Department has no case that the imported capital goods were not received in the appellant s factory or not used for the purpose of manufacturing excisable goods. The limited ground raised for denying CENVAT credit to the appellant is that the endorsed Bill of Entry is not one of the documents prescribed under Rule 9 of the CENVAT Credit Rules, 2004. It is interesting to note that, in the case of Marmagoa Steel Ltd., the Department wanted the Bills of Entry to be endorsed in favour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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