2018 (8) TMI 1446

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..... the goods in their factory against the bills of entry in question. When the bills of entry are present against which the appellant has imported the goods and paid duty thereon, mere mention of PAN number of the Director will not disentitle the appellant to take CENVAT credit. After adjustment of cenvat credit if any duty liability arises, the appellant is liable to pay the same alongwith inte .....

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..... ary 2013, they started assembly on watches and took registration being manufacturer thereafter the search was conducted in the premises of the appellant and it was found that as appellant is putting price stickers on the watches which amount to manufacture and have not paid duty. On pointing out by the department, the appellant immediately paid duty of ₹ 5 lakhs which includes interest also. .....

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..... of said bills of entry. In that circumstances, merely due to the discrepancy not mentioning the correct PAN number does not disentitle the appellant to take cenvat credit. 4. On the other hand, ld. AR appearing for the Revenue submits that as per Rule 9(2) of the cenvat Credit Rules, 2004 no correct information mentioned in the bills of entry. Therefore, the appellant is not entitled to take c .....

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