2007 (10) TMI 54

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.... by the Com of Central Excise (Appeals), Mumbai Zone-II. Considered the submissions made by both the sides at length and perused the records. 2. The issue involved in this case is regarding denial of Cenvat credit to the appellants. The appellant had availed the Cenvat credit on the basis of photo copy of the bill of entry of the goods imported by them through foreign post office. It is the sub....

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....in respect of goods imported through foreign post office" and this would indicate that provisions and procedures were in place for availing Cenvat credit on the goods imported through foreign post office and the procedures has been prescribed by Circular No. 16/89-C.E., dated 1-6-1989 which mandates the assessees to follow the procedure which is as under: "1. On receipt of the Arrival Notice is....

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....arcel. 5. Range Superintendent shall check the correctness of certificate submitted by assessee at the end of month with duplicate copies received in the Board Office." 5. It can be seen from the above that the assessees has to file an application for issuing the certificate for payment of CVD when imported the goods by post parcel. I find from records that the appellants has not done so nor....