2010 (4) TMI 485

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....cate copy of bill of entry generated on EDI system. The original authority in pursuance of the show cause notice (the show cause notice also proposed denial of credit in respect of other consignments on various grounds which have been decided in favour of the party) denied the credit holding that in terms of Rule 57G(3)(k), the credit can be taken only on the basis of duplicate copy of bill of entry generated on Electronic Data Interchange System installed in the Customs or Central Excise Commissionerate. The said order has been upheld by the Commissioner (Appeals). 4. Learned Advocate submits that Rule 57G(3)(c) has prescribed "triplicate copy of bill of entry" as relevant document for the purpose of taking credit. There is no stipulati....

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....he Bill of Entry generated on EDI system as a document for the purpose of allowing the credit under the said rule. 3. Pending cases may be decided in the light of above. 4. Trade and field formations may be informed suitably. 5. Please acknowledge the receipt of this circular". Learned Advocate also relies on the decision of the Tribunal in the case of India Cements Ltd. v. C.C.E., Trichy reported in 2006 (205) E.L.T. 170 in support of his contention. 5. Learned DR submits that inasmuch as Rule 57G specifies triplicate copy of bill of entry under sub-rule (3) (c) and duplicate copy of bill of entry generated on EDI system under sub-rule (3)(k), the triplicate copy referred to in sub-rule (3)(c) should be read as triplicate co....