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TMI Blog2022 (9) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... ne of the approved documents in terms of Rule 9 (1)(c) of the Rules. The bill of entry being the basic document, the assessee was entitled to avail credit based upon the duty paid pursuant to the import effected which was established by producing bill of entry. The decision in the case of BSNL Limited [ 2017 (9) TMI 153 - ALLAHABAD HIGH COURT ] is clearly distinguishable on facts as in the said case no document was produced and, therefore, the Court thought fit to remand the matter for fresh consideration. There are no grounds to interfere with the order passed by the learned Tribunal. The appeal filed by the revenue is dismissed and the substantial questions are answered against the revenue. - CEXA/6/2022 IA NO.GA/2/2022 - - - Date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olved in the instant case is whether the Tribunal was right in allowing the assessee s appeal and holding that the assessee is entitled to avail CENVAT credit on the basis of the bill of entry to show that the goods were imported and utilized in the manufacturing unit. The case of the revenue as submitted by the learned standing counsel is that the credit has been availed based upon a transfer memo which shows only a quantity of Manganese ore was diverted to the Durgapur factory of the respondent/assessee. It is submitted by the learned standing counsel that Rule 9 of the CENVAT Credit Rules, 2004 (the Rules) documents which can be relied on by the assessee for the purpose of availing CENVAT credit has been clearly enumerated and the tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the department. According to the respondent/assessee, they have got two units, one in Burdwan and the other at Durgapur and the imported material was transferred to both the units by way of a transfer memo appended with the bill of entry and the department does not dispute that the goods were used in the manufacturing process. In such circumstances, the question would be whether merely because part of the goods which were imported and duty paid was transferred to one of the units of the assessee pursuant to a transfer memo can be the sole reason for denying credit. In terms of Rule 3 of the said Rules, a manufacturer/producer of final product or provider or output service shall be allowed to take credit, called the CENVAT credit. Admi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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