2016 (4) TMI 234

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....arwal with Ms Pushpa Pai, Advs ORDER 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 t....

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....earned Assistant Commissioner (A.R.) reiterating 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....

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....one of the document under Clause (2) is the 'invoice 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.) ....

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....Subsequently on pointing out by the audit, they produced the invoices 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 (App....