2013 (11) TMI 1159

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....ese applications are arising out of a common order and therefore they are taken up together for disposal. 2. The applicant is a job worker who manufactured soap and detergents for Hindustan Unilever Ltd. ("HUL", for short). M/s. HUL filed Bills of Entry for import of certain raw materials needed for such manufacture on job-work basis, in HUL's name and the goods were supplied directly to the fa....

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....or the applicant submits that Rule 9 specifies the documents against which Cenvat credit can be taken. This provision does not state that the documents should indicate the name of the person taking credit. This was the position in Rule 57G of Central Excise Rules, 1944 which was replaced by Rule 9 of Central Excise Rules. She invites our attention to the decision of Hon'ble Bombay High Court in th....

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....sit. 4. Opposing the prayer, Ld. AR for Revenue submits that if credit is allowed based on documents showing the names of anyone, it will lead to a situation where anybody can take credit based on any invoice and it will lead to serious loss of Revenue. He points out that Rule 9 of CCR, 2004 requires that documents should be of the type issued under Rule 11 (2) Central Excise Rules, 2002. As pe....