9911796707
TMI Blog2016 (7) TMI 1612X X X X Extracts X X X X X X X X Extracts X X X X ..... the entire disputed amount was reflected under the CVD head in the Bills of Entry, taking of Cenvat Credit of such amount is in conformity with Rule 3 read with Rule 9 of the Cenvat Credit Rules - the Notification No. 89/2005-Cus. dated 04.10.2005 has specifically permitted an importer to avail Cenvat Credit of additional duty leviable under Section 3 of the Customs Tariff Act against the amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Excise Tariff Act, 1985. During the disputed period, the appellant imported certain inputs and capital goods for use in the factory for manufacture of the said excisable goods. In the Bills of Entries filed before the Customs Authorities, the appellant had shown all duties foregone under Notification Nos. 53/2003-Cus., 89/05-Cus. 19/06-Cus. In respect of the CVD amount, the appellant had s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Advocate appearing for the appellant submitted that the assessed Bills of Entry have not bifurcated the amount of Cess and duty. Thus, the total amount shown as CVD has been correctly availed as Cenvat Credit. She further submitted that under Rule 9 of the Cenvat Credit Rules, 2004, Bill of Entry is a prescribed document for availment of credit. Further, she also submitted that taking of credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Credit Rules. Further, I also find that the Notification No. 89/2005-Cus. dated 04.10.2005 has specifically permitted an importer to avail Cenvat Credit of additional duty leviable under Section 3 of the Customs Tariff Act against the amount debited in the Duty Entitlement Passbook Script. Since, no provisions of the Cenvat Statute have been contravened in this case, I am of the view that taking o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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