2007 (5) TMI 548

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Sanchej, DR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. - This is an appeal against Order of the Commissioner (Appeals) No. 286/2006/233(RAJ)/COMMR.(A)/ RP/RAJ dated 1-5-2006 by which order of the original authority No. 74-75/JAM/2001 dated 6-2-2002 was upheld. 2. The relevant facts, in brief, are as follows :- (a)     The appellant claimed Ce....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....order dated 6-2-2002 against the appellant and on further appeal the Commissioner (Appeals) vide his order dated 1-5-2006 decided the matter against the appellant. 3.1 Learned Advocate for the appellant submits that the first show cause notice dated 19-10-1994 seeking to deny Cenvat credit amounting to Rs. 5,12,257/- taken and availed by them relates to consignments received under 5 bills ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t credit on CVD paid on Bill of Entry in the name of seller admissible though bills of entry was not endorsed in the appellant's favour - as there was no dispute about receipt and utilization of inputs. 4. Learned D.R. submits that in respect of 2 bills of entry which cover import by the appellant themselves the matter may be decided on merits. As regards imports covered by other bills of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... and 7283 which are annexed to the declaration filed by the appellant on 16-5-1994 and claims that they are straightway covered as valid duty paying documents and credit should be allowed. This view is, prima facie, acceptable and requires to be confirmed by the original authority as the show cause notice refers to only one in the name of the appellant himself. 5.2 As regards consignments ....