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TMI Blog2016 (12) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... pted by customs authorities. The duty payment challans have been signed by the customs officer for Assistant Commissioner of Customs (Bond Department), Nhava Sheva Custom House. Duty payment challans contain material particulars like bill of entry no., description of goods, bond no., assessable value, duty and interest amount. There is no allegation in the show cause notice that the goods were diverted or were not received in the factory. The goods have been cleared after payment of appropriate duty and proper entries have been made in the RG-23 Part-II register and duty paying challans correlate with the respective entry in RG-23 Part-II register. There is no allegation that the duty paying challans are fake or that the cenvat credit has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of adjudicating authority. Against the said order of Commissioner (Appeals), the appellants are before this Tribunal. 3. Ld. Advocate for the appellants submits that the goods, against all the bill of entries, were imported in their own name and were warehoused. Due to expiry of period of warehousing in June 2007, they could not file ex-bond bills of entries for clearance of their goods from the warehouse. The same were cleared by them on payment of duty in November 2007. She invited attention to various duty paying challans in the paper book on which the customs authority has accepted the duty and particulars of the respective bill of entry, description of goods, vessel name, bond no. and date etc. had been mentioned. She further stated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vat credit on the basis of a bill of entry and there was no scope to allow the credit to be taken on the basis of duty payment challans. In support of his contention, he relied upon the following case laws: (i) Union of India vs. Marmagoa Steel Ltd. - 2008-TIOL-249-SC-CX (ii) Sheela Dying & Printing Mills P. Ltd. vs. C.C.E. & C., Surat-I - 2008-TIOL-707-HC-AHM-CX (iii) Godrej Consumer Products Ltd. vs. CCE, Indore - 2010-TIOL-1739-CESTAT-DEL (iv) S.S. Organics Limited vs. C.C.E, Hyderabad - 2015 (322) ELT 124 (A.P.) 5. Heard both the parties and perused the records. 6. I find that the show cause notice has been issued on the sole ground that the appellants had availed cenvat credit on the basis of customs duty paid challans an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pvt Ltd and the Department's Circular dated 19.11.2001, has held that one duty payment is not disputed and it is found that documents are genuine and not fraudulent, then the manufacturer would be entitled to Madvat Credit on duty paid inputs. 4. Similar view was taken in Commr. Of Cen.Ex., Ludhiana vs. Ralson India Ltd. reported as 2006 (202) E.L.T. 759 (P & H), wherein a Division Bench of this Court held that if the duty paid character of inputs and their receipt in manufacturers factory and utilization for manufacturing a final product is not disputed, then credit cannot be denied. A similar view was also taken in Commr. Of C.Ex., Delhi-III,Gurgaon vs. Myron Electricals Pvt Ltd, reported as 2007 ELT 664 (P & H) = 2008 (11) STR 85 (P & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... porting documents which clearly show that the goods has been received. Further, it has to be noted that bills of entry were in the name of the respondent only and a certificate from Deputy Commissioner, Customs, has been produced. As regards the decision in the case of S.K. Foils Ltd, credit was proposed to be availed on the basis of carbon copy of the challan and respondent had made a statement that original challans were not being issued by the supplier which was found contrary to the facts. Therefore, this decision is also not applicable. As regards the decision in M/s Survoday Bending Pvt Ltd, the bill of entry was dated 10.2.2005 whereas the credit was taken on 14-4-2006. In that case the Tribunal took the view that if the copy of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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