9911796707
TMI Blog2022 (4) TMI 726X X X X Extracts X X X X X X X X Extracts X X X X ..... Das, Advocates for the appellant Sh. Mahesh Bhardwaj, Authorised Representative for the respondent ORDER ANIL CHOUDHARY: Heard the parties. 2. The issue involved in this appeal is whether the appellant have rightly taken cenvat credit on import of capital goods, under the project import regulation. 3. Admittedly, the appellant is a manufacturer of industrial gases, was permitted imported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontrol Section, Mumbai, the Deputy Commissioner, Central Excise Division, Dehradun, and was also marked to the appellant-assessee. 4. This is the second round of litigation. In the earlier round, the appellant had come up in appeal before the Tribunal in Excise Appeal No. 50575/2018. This Tribunal vide Final Order No.51782/2019 dated 03.07.2019 have recorded the issue and directed as follows:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been produced before us and consider the availability of cenvat credit to the Appellant in terms of credit rules and pass an appropriate order. Remaining issue in the impugned order is decided in favour of Appellant and ordered accordingly." 5. Learned Counsel appearing for the appellant further informs that under the project import regulation, when an importer imports capital goods vide bills ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the same 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. I further find that as the appellant has filed the original bills of entry with the Customs Department and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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