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TMI Blog2024 (12) TMI 736X X X X Extracts X X X X X X X X Extracts X X X X ..... ed bill of entry but the respondent were issued importer invoice also which is otherwise a valid document for availing the cenvat credit in terms of Rule 9 of Cenvat Credit Rules, 2004. Therefore, since, the respondent are also receiving the importer s invoice, the cenvat credit is admissible. Accordingly, the view that there is absolutely no infirmity in the impugned order. Hence, the impugned order is upheld - Revenue s appeal is dismissed. - HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR And HON'BLE MEMBER (TECHNICAL), MR. C L MAHAR Shri Tara Prakash, Deputy Commissioner (AR) appeared for the Appellant-Revenue Shri Saurabh Dixit, Advocate appeared for the Respondent-Assessee ORDER RAMESH NAIR The issue involved in the present case is that whether the Respondent is entitled for Cenvat credit on the strength of endorsed bill of entry. 2. Shri Tara Prakash Learned Deputy Commissioner (AR) appearing on behalf of the Revenue reiterates the grounds of the appeal. He submits that during the relevant period the endorsed bill of entry is not a valid document for availing the Cenvat credit in terms of Rule 9 of Cenvat Credit Rules, 2004. Therefore, the Learned Commissioner has wrong ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lely on the ground that the Cenvat credit is claimed on the invoices, though, issued by the manufacturers, but, in name of the dealer/dealers and not in the name of the petitioners and on the basis of the invoices endorsed by the dealers, which were in the name of the dealers. However, the Tribunal disputed the genuineness of the same. Be that as it may, it is an admitted position that in the present case invoices are issued by the original manufacturer-Baroda Rayon, which are on the record, and the manufacturers paid the duty for the same, for which the Cenvat credit has been claimed. It is also required to be noted that, as such, invoices issued by the manufacturer, may be in the name of the dealers, the genuineness of the same is not doubted by the Department and, as such no finding has been recorded by the learned Tribunal with respect to the genuineness of invoices issued by the original manufacturer. Therefore, the short question which arises for the consideration of this Court is, as to whether, on the basis of the invoices issued by the manufacturer, though, may be in the name of the dealers from whom the assessee had purchased the goods and the duty is paid by the manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963) in this behalf evidencing the payment of duty on such input. 10. These requisite documents to be produced along with the declaration were to provide proof to the satisfaction of the authorities about payment of duty on such inputs in respect of which the Modvat credit is availed by a manufacturer using those inputs. There is no dispute in the present case also about the fact that the endorsed invoices issued by the manufacturer evidence payment of duty on such inputs. Therefore, the only controversy, which emanates from combined reading of the order of the Assessing Officer namely; Assistant Commissioner, Central Excise, goes to show that the impediment felt by the revenue in allowing the respondent-assessee to avail the Modvat credit was about the first dealer having sold the goods in transit by endorsing invoices before or without receiving the goods at its premises, before issuing invoices in favour of the respondent-assessee and the invoices issued by the manufacturer were endorsed evidencing the transfer of goods in transit, which carried with it proof of payment of duty on such inputs. 11. The t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Modvat credit cannot be availed. Merely by providing an alternative method or the additional method for availing the Modvat credit in respect of transaction, which has taken place in transit, does not take away the entitlement to avail the Modvat credit on the basis of original endorsed document evidencing the payment of duty on such inputs. 11. It is fairly conceded by Shri Oza, learned Counsel appearing for the respondents, that against the aforesaid decision of the Rajasthan High Court, the matter is not carried further before the Hon ble Supreme Court. We have considered the judgment rendered by the Rajasthan High Court in the case of Union of India v. Rajasthan Spinning Weaving Mills Ltd. (supra). We are in complete agreement with the view taken by the Rajasthan High Court in holding that on the basis of the endorsed invoices issued by the intermediatory purchaser and the invoices issued by the manufacturer, the assessee shall be entitled to claim the credit on the goods, on which the manufacturer has paid the duty. 12. In view of the above and for the reasons stated herein above, present petition succeeds and the impugned order bearing No. C-III/2022/WZB/2003, dated 30-9-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nos. E/1058/2008 and E/1625/2010 are in respect of such denial of credit on the basis of such documents. In one case the appellant cleared the import as such to the principal manufacturer and reversed the Cenvat credit. In respect of this amount, no demand was raised initially, however, later a demand seeking reversal of such credit was raised and confirmed by the lower authorities. The said order is challenged vide Appeal No. E/999/2009. The appellants are in appeal against all the demands. 2. Learned counsel for the appellants argued that Circular No. 179/13/96-CX, dated 29-2-1996 permitted availment of credit on the strength of endorsed Bill of Entry. The said Circular read as follows :- A declaration by the manufacturer/importer can be made on the reverse of triplicate copy of Bill of Entry/duplicate copy of the Bill of Entry generated on EDI system by the manufacturer/importer that consignments are being delivered to the unit (name of the unit) for availing credit and endorsed by the Proper Officer of Customs for enabling the manufacturing unit to avail credit. The requirement of endorsement by Proper Officer of Customs was done away by the Public Notice No. 16/2006, dated 22- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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