2016 (3) TMI 805

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....directed against Order-in-Appeal No. YDB/146/MII/2010 dated 08.03.2010 passed by the Commissioner of Central Excise (Appeals), Mumbai II whereby he upheld the Order-in-Original. 2. Briefly the facts of the case are the appellants are engaged in the manufacture of excisable goods classifiable under Chapter 84, 85, 90, 91 of Central Excise Tariff Act, 1985. They are availing Cenvat Credit of duty a....

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....rbitrary misconceived and therefore liable to be set aside. He further submitted that there is no dispute with regard to the fact that payment of duty on inputs and its use by the appellant. He also submitted that on technical grounds Cenvat Credit should not be denied as it a beneficial provision. He also submitted that as per Rule 9(1) of CENVAT Credit Rules, courier bill of entry is also a bill....

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.... they have been availing Cenvat Credit on courier bill of entry but no objection was raised by the respondent and therefore extended period of limitation cannot be invoked by the respondent. 4. On the other hand, ld. AR reiterates the findings of the lower authorities and has submitted that as per the various circulars issued by the CBEC from time to time, courier bill of entry is not a proper do....

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.... any imported goods and this is so provided as per Regulation 5(3) proviso of Courier Imports and Exports Clearance Regulation 1988. He further submitted that the appellants have actually received the imported inputs and utilised the same in the manufacture of final product which is cleared on payment of duty. He further submitted that both authorities below have denied the CENVAT Credit on courie....