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TMI Blog2010 (2) TMI 1204X X X X Extracts X X X X X X X X Extracts X X X X ..... edit is availed on the original copy of invoice. c) Credit was availed without copy of invoice. d) Duty paid particulars not mentioned in the invoice. e) Description of the input was not mentioned in the invoice. f) Importer has not given any declaration regarding their intention to avail credit. g) RG-23D entry number is not mentioned in the dealers invoice. h) Credit availed on non-duty-paid inputs. 2. The Appellant fairly submitted that they are not contesting the demand which were confirmed on the following grounds:- a) Credit on original copy of invoice. b) Credit was availed without invoice. c) Credit availed on non-duty-paid inputs. 3. In respect of remaining demands the contention of Appellant is that major port ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount of duty leviable is mentioned in the invoice, however the vendors have debited the duty by a consolidated entry and the Tribunal in the above-mentioend order allowed the credit. 6. In respect of the demand of credit on the ground that importer has not given any declaration regarding their intention to avail credit the contention is that goods were received by the Appellant in their factory under the cover of bill of entry. There is no dispute regarding payment of the duty. The Appellant relied upon the decision of the Honble Supreme Court in the case of Union of India v. Marmagoa Steel Ltd. - 2008 (229) E.L.T. 481 (S.C.) to submit that in a similar situation the Hon'ble Supreme Court allowed the credit. 7. In respect of denial of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aside and the order regarding verification of genuineness of documents is upheld. 10. In respect of the demand confirmed on the ground that duty debit particulars are not mentioned and the input description is not given in the invoice we find that the Tribunal in their own case vide order dated 14.10.2009 set aside the demand which are on the same ground therefore in view of the earlier order the impugned order in this regard is set aside. 11. In respect of the demand which was confirmed on the ground that importer has not given any declaration in the bill of entry we find that this issue is now settled by the decision of Honble Supreme Court relied upon by the Appellant and as the goods were received by the Appellant in their factory un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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