2022 (4) TMI 726

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..... e was initially cleared provisional, on payment of the applicable duties and thereafter it is further evident from the record that the machinery/ parts have been installed in the factory of production, as verified by the certificate issued by the Range Superintendent on 26.06.2009. It is further found that as the appellant has filed the original bills of entry with the Customs Department and th .....

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..... turer of industrial gases, was permitted imported of capital goods under the project import regulations‟. They have imported capital goods during the period February, 2006 to April, 2007 under seven bills of entry. Post import as required under the Customs Rules and Regulations, the appellant had installed capital goods in their factory of production. The same have been verified by the Rang .....

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..... ave recorded the issue and directed as follows:- 12. The last issue is denial of cenvat credit amounting to ₹ 20,10,023/- on the ground for non production of the documents onthe strength of which such credit were availed under the Credit Rules. The Appellant does not dispute the fact that the documents were not made available to the audit team on account of the fact that the same were ol .....

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..... gulation, when an importer imports capital goods vide bills of entry, the same is assessed provisionally, and subsequently the importer manufacture has to get the bill of entry finally assessed, for which it is required to file supporting documents, copy of installation certificate, etc. Under such circumstances, the appellant was not in possession of the original bill of entry, as the same were f .....

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..... led the original bills of entry with the Customs Department and they were not in a position to again produce the same before the Excise Department. Under such facts and circumstances, I find that the refusal to allow cenvat credit by the Court below is bad. 8. Accordingly, in view of my findings, I allow the appeal and set aside the impugned order. The appellant is entitled to cenvat credit und .....

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