TaxTMI 
TaxTMI 
2011 (7) TMI 974
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....a consignment and bill of entry was filed in the name of its International Operation Division and the imported goods have been received in the appellant's factory at Bhopal and credit of Rs. 6,28,351/- has been taken. The department has denied the credit on the ground that the International Operation Division of the appellant has not endorsed the bill of entry in the name of appellant's factory which is in violation of the procedure prescribed by the Board vide Circular No. 179/13/96-CX., dated 29-2-1996. (ii) The second issue relates to denial of credit in respect of inputs procured by the appellant from Hindustan Copper Limited which were not received in the factory of the appellant but directly sent to the job worker and the inte....
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....al Central Excise authorities in charge of job worker for availing the benefit of Notification No. 214/86 and accordingly the department has allowed duty free movement of the goods manufactured by the job worker to the appellant's premises. Therefore, in this case also the inputs though not physically received by the appellant's factory as inputs the intermediate products manufactured using the said inputs have been received from the job worker's premises. 5. Learned DR submits that in both cases the appellant have failed to follow the procedure prescribed and, therefore, they are not entitled to the benefit of the cenvat credit. He also submits that no evidence of receipt of the impugned imported goods have been produced by the app....
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.... the said bill of entry. In the absence of any such endorsement, it is not possible to ascertain as to whether the goods covered by the said B/E were received and used in the assessee's factory only. The credit of Rs. 628351/- availed by the assessee was, therefore, not admissible to them and hence disallowed. 9.6 Credit availed on goods delivered directly to Ken Electricals, Rewa (S. Nos. 7 & 8 of the notice dt. 19-1-2001): The assessee had availed credit of Rs. 174312.00 and Rs. 178236.00 on 21-3-2000 on the basis of invoices No. 1728 dt. 29-10-99 and 1879 dt. 12-11-99 respectively of M/s. Hindustan Copper Ltd., Raigad. Vide these invoices, the goods were not received in the assessee's factory but were sent directly to M/s. Ken El....
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....irectly under the jurisdiction of Commissioner, Bhopal and, therefore, the finding that in the absence of endorsement in the bill of entry by the International Operations Division, it was not possible to ascertain as to whether the goods covered by the said bill of entry were received and used in the assessee factory cannot be appreciated. 7.2 As regards the material procured from Hindustan Copper Limited, the submissions of the appellant that they were sent directly to M/s. Ken Electricals on behalf of BHEL, Bhopal who were undertaking job work for the appellant and received the processed material in terms of Notification No. 214/86 dated 25-3-86 has been duly noted by the Commissioner. Under these circumstances, the explanation th....