2012 (11) TMI 1021

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....ssioner (AR), for the Respondent. ORDER On a perusal of the records and hearing both sides, I find that the short question to be considered in this case is whether the appellant can claim CENVAT credit of the additional duty of customs (CVD) paid on the capital goods received by them under the cover of a commercial invoice and an endorsed Bill of Entry issued by the importer of such goods. T....

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....pheld by the Commissioner (Appeals) in an appeal filed by the assessee. Hence the present appeal. 2. The learned counsel for the appellant has produced a commercial invoice dated 5-1-2009 issued by the importer. But this document does not contain the essential particulars such as the amount of duty, description of the goods, the assessable value of the goods etc. and, therefore, the benefit of ....

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....teel Ltd. on the basis of three Bills of Entry. The credit was sought to be denied on the ground that the Bills of Entry were not endorsed in favour of M/s. Marmagoa Steel Ltd. The Hon'ble High Court, after finding evidence of payment of CVD on the imported inputs and also evidence of the inputs having been received by M/s. Marmagoa Steel Ltd. and utilized in their factory, took the view that the ....

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....s was not the relevant consideration for the Hon'ble High Court to take a view in favour of the above company. The Court took note of the fact that the inputs were duly received in the factory and used in the manufacture of excisable products. On this basis, regardless of the nature of the Bills of Entry, the party was held to be eligible for CENVAT credit. In the instant case, it is not even the ....