9911796707
TMI Blog2016 (10) TMI 960X X X X Extracts X X X X X X X X Extracts X X X X ..... he Cenvat Credit has been availed are not in the name of the appellant. Some of the invoices are in the name of other divisions of the company and some others do not have the name of the company or its location. The appellant submits that they are a division of G.E. India Industrial Pvt. Ltd. Training division. Their office in Delhi houses not only the training division but also many other divisions such as Wind Division, Lighting Division, Power Control division. Some of other divisions are located in other parts of India as well. At the time of audit of their unit in May 2008 the audit officers noticed discrepancy with some of the invoices based on which Cenvat Credit was availed were not explicitly made in favour of training ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore the Adjudicating authority. However, the same does not appear to have been considered. We find that Rule 9(2) of the Cenvat Credit Rules 2004 provides for such eventualities. The relevant Rule 9(2) is reproduced below for ready reference: " No CENVAT credit under sub-rule(1) shall be taken unless all the particulars as prescribed under the Central Excise Rules, 2002 or the Service Tax Rules, 1994, as the case may be, are contained in the said document:" 3. The above rule vests the jurisdictional Assistant Commissioner or Deputy Commissioner with the power to admit documents subject to verification. 4. We find that similar issues have repeatedly come up before the Tribunal. For example in the case of EUPEC-Welspun Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) the jurisdictional Asst. Commissioner can allow cenvat credit if he is satisfied that the duty has been paid and goods have been actually used. It is seen that in this case all these details except name and address of the factory on the bill of entry. The only omission is that instead of endorsing the bill of entry itself in the name of the assessee, the importer has issued separate certificate / declaration. It has to be seen in as part of the bill of entry and both of them cannot be segregated and seen in isolation as done by the Department. It is quite clear that the credit has to be allowed in view of the provision of Rule 9(2) in this case. Therefore, appeal is allowed with consequential relief to the appellants." 5.&n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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