9911796707
TMI Blog2017 (2) TMI 533X X X X Extracts X X X X X X X X Extracts X X X X ..... One of the raw materials for manufacture of tyres is Dipped Nylon Tyre Cord Fabrics which is imported and supplied to appellants by M/s. SRF Ltd Mumbai. The appellant availed credit on the invoices issued by M/s. SRF Ltd. y wherein the credit of CVD paid at the time of import of goods at Mumbai Port was passed on by the said document. A show-cause notice was issued to the appellant alleging that the CENVAT credit taken on three dealer invoices issued by M/s. SRF Ltd, Mumbai were improper due to three reasons. One, that the Bill of Entry was issued in the name of M/s. SRF Ltd, Chennai, whereas the corresponding invoices were issued by M/s. SRF Ltd, Mumbai. Second, that the invoices did not have full particulars. Third the invoices were issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ory, the same cannot be denied to contend that the defect alleged is not at all fatal so as to deny credit. Further the learned counsel relied upon the decision in the cases CCE, Ghaziabad Vs. Majestic Auto Ltd. 12008(230) ELT 151 (Tri. Del)], Essar Oil Ltd vs. CCE&ST, Rajkot [2014(309) ELT 336 (Tri. Ahmd)] and CCE, Vapi Vs. ITW India Ltd. [2010(17) STR 587 (Tri. Ahmd.)] and contended that even if the documents do not contain necessary details, the credit cannot be denied if it is proved duty is correctly paid and invoices have been properly accounted. 4. Against this, the learned AR Shri M. Chander Bose reiterated the findings in the impugned order. He submitted that the disputed invoices did not contain the necessary details and the auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent case, there is no dispute with regard to the duty paid nature of the invoices. The only allegation is that certain particulars are not stated in the invoices. So also that the Bill of Entry is in the name of the importer at Chennai whereas the invoices have been Issued by the Branch office of the importer at Mumbai. In the judgments referred by the learned counsel for the appellant, the issue whether credit can be denied for the reason that the invoices do not contain necessary particulars was considered and held that the credit cannot be denied. The defect that the credit was taken by invoice issued by Mumbai branch office when goods were imported by importer at Chennai is only a procedural lapse if at all, and can be condoned. The def ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
