2005 (2) TMI 737

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....r the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  In this appeal filed by M/s. International Tobacco Co. Ltd., the issue involved is whether Cenvat credit is available in respect of the capital goods imported by M/s. Godfrey Phillips India Ltd. 2.Shri Ashok Sagar, learned Advocate, submitted that the appellants manufacture cut tobacco and cigarettes on behalf of M/s. Godfrey. &....

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.....0001236206 & G.D. A400 Types Mass Tray Underloader M/s. Sl.0001507409) are still in CWC/CFS container yard J.N.P.T and the importer M/s. Godfrey Phillips India Ltd. Mumbai, decides to divert/transfer the entire consignment to the manufacturing unit of M/s. International Tobacco Co. Ltd. Meerut Road, Guldhar, Ghaziabad, in order to avail the modvat (CENVAT) credit." This endorsement has been sign....

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....ance with the procedure laid down in the Circular. The learned Advocate further submitted that the said Circular dated 29-2-1996 clearly provides that where the imported goods are in customs dock area and the importer decides to divert the goods, he has to file a declaration on the reverse of the triplicate copy of the Bill of Entry to the effect that the consignment is being delivered to the unit....

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....pose i.e., diversion of imported machines to the appellants for the purpose of availing cenvat credit. To this extent the requirement of para 4 of the Board's Circular dated 29-2-1996 stands complied with. It is also seen that one Shri Paramjit Singh has put his signatures with his stamp below the declaration made by M/s. Godfrey Phillips India Ltd. We find that both the lower authorities have not....