9911796707
TMI Blog2023 (6) TMI 541X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Hon'ble High Court or by this Tribunal or by the Commissioner (Appeals). The facts leading to the filing of the appeal are stated in brief as follows. The appellant are engaged in manufacturing of P & P medicines. At the relevant point of time they are engaged in manufacture of anti-cancer drugs on behalf of M/s. German Remedies and the name of the said M/s. German Remedies was appearing on the Bills of Entry of the imported raw material/input required for manufacturing the aforesaid drug. During the period in issue the appellant availed the Modvat Credit total amounting to Rs.18,89,616/- which was denied to them by the department on the ground that under Rule 57A of Central Excise Rules, 1944 for taking Modvat Credit it is required ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8.12.2010 remanded the matter back to the Tribunal to be decided afresh in the light of the decision of the Hon'ble High Court in the matter of Marmagoa Steel Ltd. vs. Union of India; 2005 (192) ELT 82 (Bom.) and this Tribunal in turn remanded the matter back to the first appellate authority to reconsider the issue. The first appellate authority vide impugned order dated 11.06.2018 rejected the appeal of the appellant on the ground that the appellant have failed to establish with relevant documentary evidences the receipt of the impugned goods in their manufacturing premises. 3. I have heard learned counsel for the appellant and learned authorised representative for the revenue and perused the case records including the written submissions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hile remanding the matter back to the first appellate authority, this Tribunal has specifically recorded that the appellant was stating before the lower authorities that they had received the material/inputs covered under the bills of entry and the said bills of entry had endorsement alongwith dealer's invoice. The said bills of entry alongwith endorsement in their favour, which the appellant placed before the learned commissioner, have also been placed on record in the instant appeal filed by the appellant and I have gone through the said bills of entry and endorsement therein alongwith the entries in the RG23A and also the gate register and am of the view that goods covered with the bills of entry in issue have been received by the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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