2011 (11) TMI 185

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....o been importing raw materials for the manufacture of their product.  During the course of Audit, it was noticed that the assessee was importing inputs such as Spent Nickel Catalyst, Nickel Metal,  Hydrogenated Vegetable Oils etc. On scrutiny of the Bills of Entry of the inputs, it was found that Bs/E were assessed provisionally by the Customs authorities at the Port of import  and the assessee had availed the credit of CVD, E.Cess , S & HE Cess and Additional Duty (imports) paid under the provisionally assessed Bills of Entry. It was the view of the department that as per Rule 9 of the Cenvat Credit Rules, 2004, the provisionally assessed Bill of Entry is not a proper document for availing  credit of duties paid under s....

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....not legally correct. He further contended that in a scheme of  Cenvat Credit Rules, there are certain parameters on the basis of which the manufacturer is entitled for taking the credit. The parameters are mainly, the goods should be received in the factory, the goods are utilized in the manufacture of excisable final product and no dispute regarding payment of duty in respect of such goods. In the case of the appellants, all the parameters have been fulfilled by them. Therefore, there is no question of demanding any duty from them. He also submits that in this case show-cause notice has been issued on 19.4.2010 for the period April, 2005 to June, 2009 and the extended period of limitation has been applied by the department on the grou....