2014 (3) TMI 348

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.... Kumar, Member (T) Shri S. Sunil, Advocate, for the Appellant. Ms. Ranjana Jha, Jt. CDR, for the Respondent. ORDER Submission of the appellant is that certain inputs imported through bills of entries by the importer were transferred to appellant/transferee for use thereof in manufacture. When Cenvat credit of the duty paid on imported input was claimed. Revenue disallowed the same in absence o....

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....evenue also relied on the decision of Tribunal in the case of Xerox Modicorp Ltd. v. CCE, Chandigarh reported in 2005 (192) E.L.T. 878 (Tribunal-Delhi). 4. Both sides were heard and records perused as well as Board's Circular examined. So also decision cited was looked into. Board's Circular above has no embargo to prohibit transfer nor it says that endorsement is mandatory. It has no doubt ....