2008 (8) TMI 515

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....kor, Advocate, for the Appellant. Ms. M.I.J. Micheal, Jt. CDR, for the Respondent. [Order per: B.S.V. Murthy, Member (T)]. - In this appeal, the appellants are challenging that demand of Rs. 1,35,30,007/- confirmed by the Commissioner by disallowing the Cenvat credit availed by the appellants on Seamless Steel Line Pipes. The pipes were imported by two suppliers and the bill of entry was sent to....

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.... Cenvat Credit Rules. He also submitted that in respect of the endorsement on the body of the bill of entry, a letter issued by the importer authorizing the appellants to take credit and customs officer had also endorsed it. He also cited the following decisions in support of his contention that appellants are eligible for the credit even where the bill of entry is not in their name. 1. CCE v. Na....

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....eceived by the appellants and the importers have directly supplied the material to the appellants and covering letters have been issued by the importers certifying/declaring that the appellants can take the credit and there is an endorsement by the Customs officer also. One of the arguments advanced by the Commissioner in support of his decision is that the document did not contain the particulars....