2014 (9) TMI 870

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....he Commissioner (Appeals) took the view that endorsed Bills of Entry are not valid documents for the purpose of availing the Cenvat Credit. 2. The Ld. Advocate has produced several judgments in their favour like the following:           (i) Sona Koyo Steerig Systems Ltd. Vs. CCE, Delhi-III. Gurgaon 2013 (296) ELT 481 (Tri.-Del.)         (ii) Marmagoa Steel Ltd. Vs. Union of India 2005 (192) ELT 82 (Bom.). (iii) Akzo Nobel Coatings (India) Ltd. Vs. Commissioner Central Excise, Bangalore 2013 (290) ELT 108 (Tri.-Bang.) Regarding the suppression the ld. Advocate has contended that they had actually informed the department whenever credit on the basis of....

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....ame of the appellant. Rule 57G does not require that for taking credit of duty, the bill of entry should be endorsed in the name of the claimant. Counsel for the revenue could point out any provision of law in the Act or the Rules regarding the endorsement of bills of entry. In the absence of any provision regarding endorsement on the bill of entry, the credit of duty cannot be denied on the ground that the bill of entry is not endorsed in the name of the claimant. As stated hereinabove, what is required to be established for taking credit of duty is that the goods used as inputs are duty paid and that the credit of duty paid on the said goods has not been taken. In the facts of the present case, the evidence on record i.e. the bills of ent....

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....Revenue. The Hon'ble Cestat in case of Akzo Noble Coating (India) Pvt. Ltd. (supra) has also held accordingly following the aforementioned judgment of Hon'ble Bombay High Court. In view of these judicial precedents, the impugned Cenvat Credit cannot be disallowed. 5. Further it is seen that the endorser M/s. Parle Products Pvt. Ltd. submitted to the department Bills of Entry wise declarations to the effect that all goods imported under the respective Bills of Entry have been transferred to M/s. K.N. Food Industries Pvt. Ltd. Further, receipt of goods by the appellants and their actual use in the manufacture of the final products (which the appellants manufactured on behalf of M/s. Parle Products Pvt. Ltd.) is not in question at all. I....