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TMI Blog2017 (2) TMI 486X X X X Extracts X X X X X X X X Extracts X X X X ..... toms, Vadodara-II vs. Eupec-Welspun Pipe Coatings India Ltd [2009 (12) TMI 561 - GUJARAT HIGH COURT], where it was held that credit shall not be denied on the ground that the document does not contain all the particulars required to be contained under these Rules if the document gives details of payment of duty or Service Tax, Description of the Goods, Assessable Value, Name and Address of the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 132037 dated 28.12.2005 and paid total CVD and Education Cess totalling to ₹ 34,97,052/-. They had made a declaration at the time of import of the said raw material that the entire consignment would be used by the job worker, the appellant in their factory; and on the said bill of entry the appellant had accordingly availed Cenvat credit. A show cause notice was issued to them on 23.02.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er (Appeals), however, denied CENVAT credit on the ground that the Bill of entry was not in the name of the appellant. Hence, the present appeal. 4. Ld. Advocate for the appellant submits that the principal manufacture, M/s Cargil India Ltd, had imported the raw material and the same has been sent to the factory of the Appellant for job work. There is no dispute about receipt and use of the raw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... India Ltd vs. Commissioner of Central Excise, Vadodara-II 2010 (19) S.T.R. 478 (Tri.-Ahmd.). It is his contention that the said judgement of the Tribunal was upheld on an appeal filed by Revenue reported as Commissioner of Central Excise Customs, Vadodara-II vs. Eupec-Welspun Pipe Coatings India Ltd, 2010 (260) E.L.T. 381 (Guj.). 5. Ld. AR for the Revenue reiterates the findings of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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