2014 (2) TMI 1056

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....R.K. Verma, DR, for the Respondent. ORDER This appeal is filed by M/s. Jindal Steel & Power Ltd., against the Order-in-Appeal No. 36/RPR-I/2012, dated 27 February, 2012 passed by Commissioner, Central Excise & Customs (Appeals-I). 2. The brief facts of the case are that the appellants had availed the CENVAT credit amounting to Rs. 9,62,092/- on the goods imported by M/s. ABB Ltd., Ba....

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....bills of entry are not available in original and are also in the name ABB Ltd. in the absence of which, the appellants are not entitled for CENVAT credit. I find that under Rule 9, the documents on the basis of which the credit can be allowed are specified. Rule 9(1)(a) of the CENVAT Credit Rules reads as under :- "Rule 9. Documents and accounts. - (1) The CENVAT credit shall be taken by the ma....

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....red in terms of the provisions of Central Excise Rules, 2002; (iv)   a first stage dealer or a second stage dealer, as the case may be, in terms of the provisions of Central Excise Rules, 2002; or" I find from the Rule 9(1)(a)(ii) that any invoice issued for importer is admissible documents for CENVAT credit. In the present case, the appellants are having importer's invoices showin....