2013 (12) TMI 1135 - AT - Central Excise

CESTAT allows Cenvat credit based on Bill of Entry, dismisses Revenue's appeal.

The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the respondent, allowing them to claim Cenvat credit of Rs. 44,841 based on a certified copy of ... Availment of CENVAT Credit - Whether the respondent is entitled to avail the Cenvat credit on the basis of certified copy of Bill of Entry - Held that:- all the particulars in the Bill of Entry relate to the respondents. It is also not disputed that either the duty was paid by them on imported goods or the goods were received in the factory and utilised in the manufacture of final product. In the absence of all these allegations, I find no reason to deny the credit of duty availed by the respondents on the certified copy of Bill of Entry - Decided against Revenue. The Appellate Tribunal CESTAT NEW DELHI ruled that the respondent is entitled to avail Cenvat credit of Rs. 44,841 based on a certified copy of Bill of Entry. The Revenue's appeal was rejected as all particulars in the Bill of Entry related to the respondent, and duty was paid on imported goods or used in manufacturing final products.