9911796707
TMI Blog2021 (7) TMI 1231X X X X Extracts X X X X X X X X Extracts X X X X ..... try along with declaration in favour of the appellant. Even though the Bill of Entry is in the name of M/s Marico Limited but on the basis of declaration it is established that the material has been supplied to the appellant for job work, therefore, merely because Bill of Entry is bearing the name of M/s Marico Limited, Cenvat credit cannot be denied to the appellant. In the case of M/S TRICHEM LAB. (BOMBAY) PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, BELAPUR [ 2016 (6) TMI 616 - CESTAT MUMBAI] , Tribunal has considered that on the basis of the Bill of Entry supported with declaration given by the importer is a valid document for availing the credit by the job worker - thus, appellant is entitled for Cenvat credit on the strength of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted out that in the said judgment identical issue was resolved and the Hon ble Tribunal has allowed the credit on the basis of the declaration given by the supplier of the raw material. He further submits that Learned Commissioner (Appeals) has disputed the procedure for movement of job work goods which is not the case right from the Show Cause Notice, the only case is that whether the appellant is entitled for Cenvat credit on the strength of Bill of Entry which in the name of M/s Marico Limited but the same supported by declaration. That the finding of the Learned Commissioner (Appeals) questioning the procedure of job work is not relevant in this case. 3. Shri Sanjiv Kinker, Learned Authorized Representative appearing on behalf of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i.e., principal manufacturers). The said principal manufacturers were importing the inputs and supplying the same directly from port to the appellants. Behind the Bill of Entry, they were making the specific declarations. One such declaration specifically reads as follows :- We hereby authorize you to avail Cenvat credit in respect of the goods covered in this Bill of Entry at your factory at the above address. These goods are directly delivered to your factory from docks for processing. The credit of duty on basis of such Bill of Entry was denied to the appellant on the grounds that the Bill of Entry was in the name of Principal Manufacturer and not in the name of the appellants. Appeal Nos. E/1058/2008 and E/1625/2010 are in respe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, 2004. Accordingly, the practice of endorsement of Bill of Entry by Customs Officer is hereby dispensed with. He argued that the appellants were declaring at the Customs Port itself that the goods are intended to be sent to another person for job work. He argued that at the material time the procedure did not require endorsement of Customs Officer for this purpose. The appellant also relied on the decision of Hon ble High Court of Bombay in case of Marmagoa Steel Ltd. v. Union of India - 2005 (192) E.L.T. 82 (Bom.), wherein it has been held that it is not necessary that the document on which credit is to be taken should be in the name of person taking the credit. He particularly highlighted Paras 10 and 11 of the said judgment. He fur ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
