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TMI Blog2024 (7) TMI 301X X X X Extracts X X X X X X X X Extracts X X X X ..... Bills of Entry filed. During the transit of the goods from Chennai to their factories at Medak, Arokanam, the driver misplaced the original Bills of Entry. The appellant could not avail credit of the import duties as the original documents were lost. They lodged a police complaint. A Certificate was issued by the Inspector of Police (Crime), Chennai stating that the documents were not traceable. They also obtained certificates of import on the basis of attested copy of the Bills of Entry duly issued by the Customs Authorities. The appellant requested permission to avail credit on the strength of such documents. However, the department denied their request to avail credit alleging that the original Bills of Entry are not furnished. 1.1 Agai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Entry. The appellant has lodged a complaint soon after the loss of documents. A certificate has been issued by the Inspector of Police that the documents are not traceable. Apart from this, the appellant has approached the Customs authorities and submitted the photocopies of the Bills of Entry requesting to issue certificate of import of goods. The Customs Department has issued a certificate giving the details of the goods imported, the value of goods and duty paid by them. Sample of such certificate is as under:- -----Left blank------ 5.1 Rule 9 of CENVAT Credit Rules 2004 provides for the documents on which credit can be availed. The Proviso to sub-rule (2) of Rule 9 states that if the document does not contain full particulars, the D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling credit The Madras High Court Bench comprising Hon'ble Mr. Justice Rajiv Shakdher and Hon'ble Mr. Justice R. Suresh Kumar on 15-11-2017 allowed the Civil Miscellaneous Appeal No. 2545 of 2011 filed by Shasun Chemicals and Drugs Ltd. (Respondent being CEGAT, Chennai) against the CESTAT Final Order Nos. 535-536/2001, dated 15-3-2001 (Commissioner v. Shasun Chemicals and Drugs Ltd.). As per facts of the case, assessee, a manufacturer of Drugs had imported raw material and availed Modvat credit of CVD paid on import. After receipt of goods in factory, Triplicate copy of B/E was sent to Headoffice and same was lost in transit. Therefore no copy could be enclosed with monthly return. The assessee, thereafter procured attested certified co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tled proposition of law that a substantive benefit cannot be disallowed by procedural infirmities. It was held that Rule 57G of erstwhile Central Excise Rules was only procedural and if at all there is any lacuna on the part of the assessee in complying with these procedural requirements of filing documents that would not affect the substantive right of the assessee to claim Modvat credit. The High Court distinguished facts of cases relied by Revenue in this regard. [Shasun Chemicals and Drugs Ltd. v. CESTAT - 2018 (11) G.S.T.L. J39 (Mad.)] 5.5 From the facts above, and following the decision of the jurisdictional High Court, we hold that disallowing the credit alleging that original documents have not been produced is too harsh on the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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