2016 (3) TMI 805

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..... material which shows that there is a wilful misstatement or suppression of facts or contravention of any of the provisions of the Act or the Rules with intent to evade payment of duty. In view of this, the entire demand is time barred and the appellant is entitled to avail Cenvat Credit on the basis of courier bill of entry as relying on Tecumseh Products India P. Ltd. [2007 (3) TMI 170 - CESTAT, BANGALORE] and Controls & Drives Coimbatore P. Ltd. [2007 (11) TMI 57 - CESTAT CHENNAI] as per the Bill of Entry Regulation, 1976, courier bill of entry is a valid document for clearance of any imported goods and this is so provided as per Regulation 5(3) proviso of Courier Imports and Exports Clearance Regulation 1988. - Decided in favour of as .....

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..... le to be set aside. He further submitted that there is no dispute with regard to the fact that payment of duty on inputs and its use by the appellant. He also submitted that on technical grounds Cenvat Credit should not be denied as it a beneficial provision. He also submitted that as per Rule 9(1) of CENVAT Credit Rules, courier bill of entry is also a bill of entry as there is no mention in Rule 9(1) that the courier bill of entry is not a proper document. As the courier bill of entry also contains of the details of duty and service tax payable, description of goods or taxable service, assessable value, registration number of the person issuing the invoice, and the complete address. He further submitted that the period in dispute is from .....

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..... e appellant submitted that as per the Bill of Entry Regulation, 1976, courier bill of entry is a valid document for clearance of any imported goods and this is so provided as per Regulation 5(3) proviso of Courier Imports and Exports Clearance Regulation 1988. He further submitted that the appellants have actually received the imported inputs and utilised the same in the manufacture of final product which is cleared on payment of duty. He further submitted that both authorities below have denied the CENVAT Credit on courier bill of entry. In support of his case, he cited the following judgments. a) Tecumseh Products India P. Ltd. 2008 (21) ELT 129 b) Controls Drives Coimbatore P. Ltd. 2008 (222) ELT 470. 7. As far as limitat .....

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