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TMI Blog2008 (2) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant filed this appeal against the impugned order whereby credit of Rs. 1,32,921/- was denied in respect of the plain plates and credit of Rs. 22,474/- is denied on the ground that the same has been availed on triplicate copy of bill of entry generated of EDI System is not valid on duty paying document. 2. The contention of appellant is that the duty paid plates are received in the factory a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... son India Ltd. reported in 2006 (202) E.L.T. 759 (P & H). Applicant also relied upon the decision in the case of India Cement Ltd. v. CCE,. Trichy reported in 2006 (205) E.L.T. 170 (Tri.-Chennai). 4. Learned SDR on behalf of the revenue submitted that the plain plates of Steel are falling under Chapter 7208 of the Tariff and are not specified goods for the purpose of availing credit under Rule 57 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods are also entitled for credit as capital goods. In these circumstances, the denial of credit of Rs. 1,32,921/- is not sustain able, hence set aside. 6. In respect of the denial of credit on the ground that the same was availed on the triplicate bill of entry, I find as per the Rule 57G, the duplicate copy of bill of entry generated in EDI System is valid duty paying document. In the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt on the Board Circular dated 23-2-1999 will also not help the case as the instructions are to the fact that if all the particulars are not given in the duty paying document, in such a case if duty paying goods are received in the factory and the credit could not be denied. In the present case, the dispute is not regarding the particulars mentioned in the valid duty paying document, the issue is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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