2016 (4) TMI 234

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.... Per Ramesh Nair The appeal is directed against the Order-in-Appeal No. SB/89/Th-I/10 dt. 14.7.2010 passed by the Commissioner of Central Excise (Appeals), Mumbai Zone-I, wherein the Learned Commissioner allowed the appeal of the respondent by setting aside the Order-in-Original No. 17/MP-01/Th-I/2009 dt. 22.10.2009. 2. The fact of the case is that the respondent were supplied goods imported by....

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....g the grounds of appeal submits that on the receipt of the goods by the respondent they availed the credit on the basis of photocopy of the bill of entry which is not of valid document. Subsequently, they charged their stand that the cenvat credit availment is against the invoices issued by M/s. Tata Motors Ltd. Since at the time of taking credit they have availed credit on invalid document i.e.ph....

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....ice issued by the importer'. As per this entry the importer is not required to be registered therefore invoice issue by M/s. Tata Motors Ltd. is a valid document. In support of his argument he placed reliance on the following judgments: (i) Bharat Aluminium Co. Ltd. Vs. Commissioner of Central Excise, Raipur 2015 (323) E.L.T. 578 (Tri.Del.) (ii) Meenakshi Match Industries Vs. Commissioner of....

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....ices issued by M/s. Tata Motors Ltd. the invoice issued by an importer is a valid Cenvatable document. Therefore, I am of the view that merely by mentioning the wrong details of the document credit cannot be denied, particularly when the valid duty paying documents i.e. invoice was available with the respondent. Ld. Commissioner (Appeals) after calling the report from the Jurisdictional Officer co....