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TMI Blog2016 (7) TMI 1140X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Revenue that part of the goods said deviated to present respondent. The admitted fact is that goods on record are entire imported goods and were in original packing which stand diverted to the respondent along with the signature of Customs officer. It is also seen that the demand was raised against the respondent based upon the objection by the Audit, which objection was very strongly opposed by the Revenue itself. If that be so, we really fail to understand as to how the Revenue would be aggrieved with the present order of the Commissioner dropping the demand. - Excise Appeal No. 1859 & 1888 of 2008 - FINAL ORDER NO. 52196-52197/2016 - Dated:- 23-6-2016 - Ms Archana Wadhwa, Member (Judicial) and Mr. V Padmanabhan, Mem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecedent decisions, the demand stand dropped. It is also seen that the adjudicating authority has observed that from the case records, it is clear that the allegation was framed on the basis of objection raised by CERA which was later converted into SF No. 55/2005-06. The department has strongly contested the objection raised by the CERA which is reproduced as under:- The audit objection in the SF is that endorsement made by the principals who imported the raw material makes the Bill of Entry an improper document for the purpose of availinig of the credit. Accordingly to them, the Bill of Entry endorsed by the proper officer of the Customs can be accepted. The objection of the audit is not legally sustainable. The inpu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t there is no such requirement in the Cenvat Credit Rules, 2002/ 2004. It is further pointed out that Rule 9 of the Cenvat Credit Rules nowhere specify that the document on which credit is taken, should be in the name of job worker or the manufacturer, but it merely specify the documents which includes bill of entry. So long as the assessee has taken credit on the basis of bill of entry, which are a valid document and the receipt of inputs in the factory and its utilization are not disputed, credit cannot be denied to the party since they pay duty on the final products. 5. She has also referred to Board s Circular No. 179/13/96-CX dated 29.02.96 which stipulates the endorsement of Bill of entry by proper officer of Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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