2009 (5) TMI 777

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....cate, for the Respondent. [Order per : P. Karthikeyan, Member (T)]. - This is an appeal filed by the Revenue. Vide the impugned order the respondents were allowed CENVAT credit of Rs. 4,79,183/- being CVD paid under Bills of Entry issued in May to July, 1999 denied by the original authority. In the appeal the Revenue has taken the ground that in terms of Rule 57G(5) of Central Excise Rules, 194....

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.... not disputed is that the goods under import were received in the factory of manufacturer and used by them in the final products. Though the MODVAT copy of the Bill of Entry was lost and the appellant has applied for the certificate to be issued within a period of 6 months from the date of Bill of Entry to the customs authorities in respect of 3 Bill of Entry, but no proper certificate was issued ....

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....it cannot be denied to the appellants even if no action is taken on the application of the appellants by the Customs authorities provided, there is no doubt about the receipt of the goods. It has further been held by CEGAT that such credit can also be taken beyond the period of six months by the appellants. The appellants case in respect of Bill of Entry at Sl. No. 1 to 3 is squarely covered by th....