2015 (10) TMI 1824

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....Jha, Authorised Representative Per : Mr. P.K. Das; Revenue filed this appeal against the impugned order passed by the Commissioner (Appeals), whereby the adjudication order was set-aside. 2. None appears on behalf of the Respondent. It is seen from the record that Learned Advocate on behalf of the Respondent submitted a letter requesting adjournment.  I find that the matter was adjou....

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....J.J. Polyplast, Bhiwadi, who was registered as dealer, availed CENVAT credit on the strength of the said bill of entry. The respondent received the goods LLDPE Granules from M/s. J.J. Polyplast, Bhiwadi and availed CENVAT credit on the basis of invoices issued by M/s. J.J. Polyplast, Bhiwadi. The Commissioner (Appeals) set-aside the adjudication order. 4. For the proper appreciation of the case....

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.... was not eligible to take credit on the basis of Bill of Entry in the name of M/s. J.J. Polyplast Limited, Daman. The appellant say that M/s. J.J. Polyplast Limited Daman had ordered importation of goods before surrender of their dealer registration on 01.6.2005 and that is why, they had arranged delivery of the goods imported under the aforesaid Bill of Entry to another registered dealer of their....

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....ly passed on the credit to the appellant by issue of the 7 invoices in question." 5. The main grievance of the Revenue is that the Bill of Entry was in the name of M/s. J.J. Polyplast, Daman who had surrendered the registration on 01.6.2005 and they have not issued the invoices. On perusal of the findings of the Commissioner (Appeals) as mentioned above, I find that there is no dispute that the....