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TMI Blog2020 (1) TMI 1456X X X X Extracts X X X X X X X X Extracts X X X X ..... TURE AT BOMBAY] . Hon ble Supreme Court in the case of UNION OF INDIA VERSUS MARMAGOA STEEL LTD. [ 2008 (7) TMI 95 - SUPREME COURT] has held that in respect of quantity of 212.659 MT scrap, triplicate copy of B/E was not produced, so credit is denied. Following the judgements of the Hon ble High Courts and the Hon ble Supreme Court, the impugned orders are upheld - Appeal dismissed. - Excise Appeal No.83-84 of 2009 - FINAL ORDER NO. 75405-75406/2020 - Dated:- 29-1-2020 - SHRI P. K.CHOUDHARY, MEMBER (JUDICIAL) AND SHRI P.V.SUBBA RAO, MEMBER (TECHNICAL) Shri S.S.Chattopadhyay, Authorized Representative for the Appellant (s) Shri J.P.Khaitan, Senior Advocate, Sanjoy Bhoumik, I. Banerjee, Advocates for the Respondent (s) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nally. The learned Commissioner vide the impugned de novo Order-in-Original No. 33/COMMISSIONER/CE/KOL-V/ADJN/2008 dated 12.12.2008 dropped the proceedings initiated vide show cause notice dated 08.08.2007. 2. The learned Authorized Representative appearing on behalf of the appellant department reiterated the grounds of appeal and submitted as under:- (a) Para-5 of the Board s Circular No.179/13/96-CX, dated 29.02.1996 is not applicable in the instant case inasmuch as the said circular entirely deals with the issue of availing Cenvat credit by a manufacturer when the bill of entry/invoice is in the name of registered office/head office of the same manufacturer. In the instant case, the bill of entry was in the name of another con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for home consumption. All the imports were made by M/s.Aarem Chemicals (P) Ltd. having obtained permission granted by the Deputy Commissioner of Customs, Import Bond Department, Kolkata. In accordance with Circular No.179/13/96-CX dated 29.02.1996 and in particular by following the procedure as per paragraph 5 of the Circular. Full quantity covered in the Bills of Entry in question was transfer to the respondent assessee by M/s.Aarem Chemicals (P) Ltd. for utilizing the materials in the final products and availed Cenvat credit. Learned Senior Advocate filed a Paperbook and made the Bench go through the copies of the Bills of Entry, for ex-bond release, wherein a declaration has been made by the importer that the entire quantities involved ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion mentioned above which were duly endorsed in the respondent s favour in accordance with Circular No.179/13/96-CX dated 29.02.1996 when the goods were still lying in the Customs bonded storage tanks. The learned Senior Advocate vehemently argued that the Central Excise authorities having jurisdiction over the respondents factory had seen and examined the respondents Cenvat records and the connected Bills of Entry on several occasions such as during their visits to the factory and during visits of the audit teams and no objection was ever raised. He further submitted that on 09.08.2007, the Commissioner of Central Excise, Kolkata-V issued a show cause notice alleging inter alia that such endorsed Bills of Entry were not valid document fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Bench of the Tribunal in Tata Iron Steel Ltd. vs. CCE, JSR. (supra) as relied upon by the learned Authorized Representative has been distinguished by the Hon ble High Court of Bombay in the case of Marmagoa Steel Ltd. vs. Union of India (supra). The relevant paragraphs of the judgement of the Hon ble Supreme Court in the case of Union of India vs. Marmagoa Steel Ltd. are reproduced:- 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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