Tribunal Grants Waiver for Ineligible Cenvat Credit

The Tribunal granted the appellant's request for waiver of pre-deposit related to ineligible cenvat credit, interest, and penalty. The appellant's argument that availing credit based on attested copies of bills of entry was justified due to the loss of the original bill of entry was accepted. The Tribunal found that the appellant had fulfilled all necessary requirements for availing the credit, as the goods were imported, duty was paid, and the goods were utilized in manufacturing. The Tribunal's decision was in line with a previous case and a coordinate Bench ruling, resulting in the stay of recovery until the appeal's final resolution.

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Issues:
Waiver of pre-deposit of ineligible cenvat credit, interest, and penalty based on availing credit on attested copies of bills of entry.

Analysis:
The appellant filed a stay petition seeking the waiver of pre-deposit of an amount related to ineligible cenvat credit, interest, and penalty. The adjudicating authority confirmed the amounts as ineligible cenvat credit, interest, and penalty, stating that the appellant should have availed the cenvat credit only on duplicate copies of bills of entry. The appellant argued that during transportation of goods, the original bill of entry was lost, and they applied for attested copies from the Customs House to avail cenvat credit. The appellant cited a previous Tribunal case where credit was allowed in a similar situation. The departmental representative contended that availing credit based on attested copies was incorrect, emphasizing that obtaining a true copy from the Customs House did not warrant credit. However, the Tribunal found that the goods were imported, duty was paid, goods were received and used in manufacturing, aligning with the decision of a coordinate Bench in a similar case. Consequently, the Tribunal granted the waiver of pre-deposit and stayed the recovery of the amounts until the appeal's disposal.

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