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TMI Blog2018 (10) TMI 892X X X X Extracts X X X X X X X X Extracts X X X X ..... e Ore. The appellant has got two factories situated at Bardhman and Durgapur. The import of Manganese Ore is co-ordinated by the Head Office at Kolkata which arranges for filing of Bills of Entry and clearance of the goods from the port of import. However, the imported Manganese Ore is diverted to the two units, depending upon the requirement. At the time of such diversion, the appellant prepares a transfer memo giving the Bills of Entry details as well as quantum of goods imported along with the quantum of Manganese Ore diverted to the respective factory. On the basis of the Bills of Entry and the transfer memos, the respective factory avails Cenvat Credit in respect of the quantities of the Manganese Ore received to them. 3. The present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... escribed in Rule, 9 ibid. Further, he referred to the observation of the Adjudicating Authority in the Order-in-Original dated 31/03/2016 in which he highlighted several discrepancies in terms of quantities received in Durgapur unit viz. Bill of Entry quantities vis a vis transfer memo quantities. 7. Heard both sides and perused the appeal records. 8. The appellants are engaged in the manufacture of Ferro alloys in two manufacturing units. Manganese Ore is an imported raw material for both units and the import of such raw material is cor-ordinated from the Head Office situated at Calcutta. A common Bill of Entry has filed for clearance but such raw materials have been diverted to Durgapur as well as Wardhman units as required in the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e reproduced below: "10. On reading Rule 52A the position which emerges broadly is that the said Rule refers to eligibility for claiming MODVAT Credit, whereas Rule 57G refers to procedure to be observed by the manufacturer for taking credit for the duty paid on the inputs received by him. A bare reading of Rule 52A shows that no excisable goods shall be delivered from a factory or a warehouse except under an invoice signed by the owner of the factory or his authorised agent. Rule 52A, therefore, applies to a situation where goods are cleared from a factory or a warehouse to the place of assessee. For such a situation the proviso in Rule 57G stipulates that no credit shall be taken unless the inputs are received in the factory under the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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