9911796707
TMI Blog2019 (6) TMI 943X X X X Extracts X X X X X X X X Extracts X X X X ..... 9, 73, 84, 85 and 87 of the schedule to the Central Excise Tariff Act, 1985 and are operating under CCR, 2004. On verification, it was observed that the appellants had availed CENVAT credit of Rs. 7,22,742/- based on the photocopies of the Bill of Entry. The photocopies of Bill of Entry are not valid documents to avail credit as specified under Rule 9 (1) of CCR. Hence, the appellants were issued with a SCN on 14.10.2009 towards recovery of irregularly availed inadmissible CENVAT credit along with interest and also proposed to impose penalty under Rule 15(1) of CCR. The original authority after due process of law has confirmed the demand along with interest in the impugned order under the provisions of Rule 14 of CCR read with proviso to Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he factory and the subsequent clearance of said spare parts in enclosed along with the Memorandum of Appeal. CENVAT credit can be availed on the basis of assessee's records, the documents are prescribed under the Rules only for verification. He further submitted that CENVAT credit cannot be denied when receipt, consumption and duty paid nature of goods are not in dispute. For this submission, he relied upon the following decisions: * Commissioner of Central Excise, Vapi v. Mehta HWA FUH Plastics Pvt. Ltd. - 2012 (285) ELT 253 (Tri. Ahmd.) * Controls & Drives Coimbatore (P) Ltd. v. Commissioner of Central Excise, Coimbatore - 2008 (222) ELT 470 (Tri. Chennai) 4.1. He also submitted that Rule 9 of the CENVAT Credit Rules, 2004 nowhere pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar No. 441/7/1999-CX., dated 23.02.1999 which stipulate that the SCN for denying CENVAT credit should not be issued for procedural lapses without making proper enquiries with regard to duty paid character of the goods and that the goods have used or intend to be used as contemplated in the MODVAT Rules. 5. On the other hand, learned AR defended the impugned order and submitted that photocopy of the Bills of Entry is not the proper documents under Rule 9 of the CCR, 2004 for availment of CENVAT credit. He further submitted that there is a procedure for getting the duplicate copy of the Bill of Entry after lodging FIR for loss of original Bill of Entry but in the present case, the appellant has not filed the FIR therefore he cannot take the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be denied on account and procedural ground. In this case, Revenue has not brought before us there is any loss caused by the appellant to the Revenue but for the procedural aspect of taking credit at the strength of photo copy of bill of entry." 6.1. Similarly, in various other decisions relied upon by the appellant cited supra, it has been consistently held that CENVAT credit can be taken on the photocopy of the Bill of Entry provided other requirement with respect to receipt of input into the factory, duty paid character inputs and their use is not in dispute. Further, the appellant has submitted the various documents to prove the receipt of its usage but the same has not been considered and CENVAT credit has been denied merely on the g ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
