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TMI Blog2024 (11) TMI 1125X X X X Extracts X X X X X X X X Extracts X X X X ..... r period observed that ' the impugned order denying the CENVAT credit only on the ground of endorsed Bill of Entry is not sustainable in law.' The impugned orders are set aside and the appeals are allowed. - HON'BLE DR. D.M. MISRA, MEMBER (JUDICIAL) And HON'BLE MRS. R. BHAGYA DEVI, MEMBER (TECHNICAL) Mr. V. Raghuraman, Senior Advocate with Mr. Bhanu Murthy, Advocate for the Appellant Mr. Sanjay Venkat, Superintendent (AR) for the Respondent ORDER PER: D.M. MISRA These two appeals are filed against respective Order-in-Originals passed by the Commissioner of Central Excise, Bangalore. Since involve common issue, there are taken up together for hearing and disposal. 2. Appellants are engaged in the manufacture of medicaments ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the learned Commissioner (A) has denied the cenvat credit following the judgment of the Larger Bench of the Tribunal in the case of M/s. Balmer Lawrie: 2000 (116) ELT 365 (Tri.-LB) which has been overruled by the Hon ble Gujarat High Court in the case of Commissioner vs. Eupec-Welspun Pipe Coatings India Ltd.: 2010 (260) ELT 381 (Guj.) wherein it is held that endorsed Bill of Entry is a valid document and duty paid on the imported goods is admissible to cenvat credit. The said judgment has been upheld by the Hon ble Supreme Court reported as 2010 (260) ELT A83 (SC). Further, he submits that all the materials have been received in their factory and duly utilised in the manufacture of finished goods, a fact never disputed by the department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r receipt by the present respondent and utilization of the inputs. The technical objection raised by the Revenue seems to be only one that Bill of Entry was endorsed by the importer in favour of the assessee by the principal manufacturer and such endorsement cannot be accepted. No reference stand made to any of the provisions of law to bar availment of Cenvat credit on the basis of endorsed Bill of Entry. It was not the case of the Revenue that part of the said goods deviated to present respondent. The admitted fact is that goods on record are entirely imported goods and were in original packing which stand diverted to the respondent along with the signature of Customs officer. It is also seen that the demand was raised against the responde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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