9911796707
TMI Blog2016 (6) TMI 1201X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of Sl. No. 12 will be allowed - so far as rejection of the claim of credit on the document at Sl. Nos. 13 to 20 is concerned, the same is directive and accordingly, credit allowed on same - appeal allowed in part - part matter on remand. X X X X Extracts X X X X X X X X Extracts X X X X ..... e order is available and the same may be considered for allowing credit. 5. So far documents at Sl. Nos. 13 to 17 is concerned it has been observed in the impugned order-in-appeal that the appellant had produced certified copies of the same issued by the Income Tax Authority (Deputy Commissioner) of Income Tax and had paid the Modvat credit, which may be allowed on the basis of such certified copies. As regards document, it is submitted that the argument submitted before the Assistant Commissioner as is evident from the order-in-original but no specific reasons have been given for disallowing the same and the amount was disallowed, it appeared erroneously. However, the learned Commissioner (Appeals) rejected the Cenvat credit for docu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... basis of the photostat copy of bill of entry. The Hon'ble High Court held that there is no allegation in the SCN that the goods in question were not received under the relevant documents or paid the duty on the goods and the facts that goods are received in the factory for the intended purpose nor there is finding recorded as to the contention of the assessee that the document was misplaced, which was also not misbelieved. Further, the assessee had obtained from the bank the exchange control copy of the relevant bill of entry and also executed and admitted Bonds, observing that Revenue would've verified the authentic control copy of the bill of entry. It was held that the plain reading of sub-rule (3) of Rule 57G of Central Excise Rules, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to 20 is concerned the same is directive and accordingly, I allow the credit on the same. So far document of Sl. No. 12 is concerned the transport original copy of which is produced in the course of hearing before this Tribunal, I allow the appeal with respect of Sl. No. 12 by way of remand with a direction to the adjudicating authority to consider the same on following order allowing the credit. Such a remand order will be passed within a period of 60 days from the date of receipt of a copy of this order. The appellant is also directed to appear before the authority with the condition and the original copy of the invoice which has been returned here within the Court to the appellant. Thus, the appeal is allowed in part with consequential b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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