2014 (3) TMI 348

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....D.N. Panda, Member (J) and Rakesh 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.....

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....wed, then Cenvat credit is not permissible. Revenue 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 ....

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....al held against Revenue. In the case of the present appellant there was no endorsement at all. So also there was no evidence at all on record to show that goods have gone elsewhere for double claim of the Cenvat credit. When such feature is present, denial of relief to the appellant shall result in taxing input again in the finished goods making value addition. Appeals are thus to be allowed. It i....