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TMI Blog2017 (9) TMI 1310X X X X Extracts X X X X X X X X Extracts X X X X ..... tance. CENVAT credit - P.P. Woven Sacks which is similar to the final product manufactured by the Respondent - Held that: - there is no bar to avail Cenvat Credit on receipt of the duty paying goods under Rule 16(2) of the Rules, 2002. Therefore, there is no force in the grounds of appeal of the Revenue on this issue. Appeal dismissed - decided against Revenue. - E/76324, 76564 & 76567/16 - FO/A/76037-76039/2017 - Dated:- 24-3-2017 - Shri P.K. Choudhary, Member(Judicial) Shri Arvind Baheti, C.A. for the Respondent Order Per: Shri P.K. Choudhary Briefly stated, the facts of the case are that M/s.Royal Touch Fablon Pvt. Ltd. (Respondent No.1) is engaged in the manufacture of HDPE/PP laminated woven fabric and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of manufacture by any documents as is required in terms of Rule 9 of the Cenvat Credit Rules, 2004. I find that the appellant refuted the allegation and as a proof they produced original copy of BOE No.549690 dated 07/07/2010 and BOE No.974614 dated 16/03/2011 involving cenvat credit of ₹ 10,73,721/- before the lower authority, transport documents attributable to each of the four BOEs along with supplier s invoice covered by the above referred BOEs and the extract of the Bank Statement evidencing payment to these suppliers. I find that the appellant vide their letter dated 31.03.2016 submitted three original copies of Bill of Entries and one certificate, issued by the Asst./Deputy Commissioner of Customs (EDI), Customs House, Kolkata ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the above finding categorically. Hence, the appeal of the Revenue on this issue is without any substance. 5. The other issue is regarding the availment of Cenvat Credit of ₹ 24,463/- on P.P. Woven Sacks which is similar to the final product manufactured by the Respondent. It is contended by the Respondent that they have received the goods under Rule 16(2) of the Central Excise Rules, 2002. The Commissioner(Appeals) observed that the Respondent produced the records. I find that there is no bar to avail Cenvat Credit on receipt of the duty paying goods under Rule 16(2) of the Rules, 2002. Therefore, there is no force in the grounds of appeal of the Revenue on this issue. The last issue is that the Respondent availed credit of ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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