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TMI Blog2021 (9) TMI 1197X X X X Extracts X X X X X X X X Extracts X X X X ..... e . Therefore, on the ground of the bill of entry bearing in the name of Head office, credit cannot be denied. As regard the receipt and use of the goods in the appellant s factory, it is found that the adjudicating authority as well as the commissioner (Appeals) given the finding that the appellant could not satisfy the Audit Officer with the documents regarding receipt and use of the goods. I completely disagree with the adjudicating authority for the reason that once the show cause notice was issued, it is the adjudicating authority to satisfy himself that whether the charge made in the show cause notice is established or not. He cannot depend on the Audit Officers view otherwise whole purpose of adjudication will be of no use. As su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Head Office, credit cannot be denied if it is established that the goods imported under the said bill of entry have been received in the factory of the appellant that is in Silvasa Unit and used for the manufacture of final product. He placed reliance on the following judgments:- Union of India Vs. Marmagoa Steel Ltd.-2008 (229) ELT 481 (SC.) Marmagoa Steel Ltd Vs. Union of India -2005 (192) ELT 82 (Bom.) Lalitha Equipment Vs. CCE, Nagpur-2018 (363) ELT 1187 (Tri. Del.) CCE, Bhopal Vs. SS Cropcare Ltd.-2016 (343)ELT 1087 (Tri.-Del.) SGS India Pvt Ltd. Vs. Comm. Central Excise, Thane I -2012 (26) STR 395 (Tri.-Mum.) EEI Industries Ltd. Vs. CCE., Bhopal-2013 (287) ELT 475 (Tri.-Del.) 2.1 To support his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit was taken on the bill of entry even though it has name and address of the Head Office. It is an admissible document for taking Cenvat Credit as per the judgment cited above. Therefore there is no reason to invoke the extended period in the facts of the present case. 3. Shri. Dharmendra Kanjani, Learned Superintendent (AR) appearing on behalf of the revenue reiterates the finding in the impugned order. He further submits that the lower authority have clearly recorded that the appellant could not satisfy regarding the receipt and use of the goods covered under bill of entry. He further submits that, since the appellant have multiple units the bill of entry bearing the name of Head Office cannot be a valid document for availing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was issued, it is the adjudicating authority to satisfy himself that whether the charge made in the show cause notice is established or not. He cannot depend on the Audit Officers view otherwise whole purpose of adjudication will be of no use. As submitted by the Learned Counsel and referred to the various documents that the documents were produced before the adjudicating authority it was incumbent on the adjudicating authority to verify those documents and give an independent finding without referring to the objection raised by the Audit Officer which the adjudicating authority has filed to do so. In this circumstances, I am of the view that the matter limited to the issue regarding receipt and issue of the inputs in the manufacture of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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