2008 (8) TMI 515

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.... REPRESENTED BY: Shri Naresh Thakkor, 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 supp....

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....e of the documents specified in Rule 9 of 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 ....

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..... Further, there is no dispute that the goods have been received 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 deci....

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.... credit if he satisfied that the duty has been paid and goods have been actually used. 5. It is seen that in this case all these details are available except name and address of the factory on the bill of entry. The only omission is that instead of endorsing the bill of entry itself in the name of the assessee, the importer has issued separate certificate/declaration. It has to be seen in as pa....