2016 (6) TMI 616

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.... V.S. Sejpal, Advocate For the Respondent : Shri N.N. Prabhudesai, Supdt. (AR) ORDER PER: RAJU The appellant, M/s Trichem Lab. (Bombay) Pvt. Ltd., are manufacturers of Organic Chemicals and Diagnostic or Laboratory Reagents on job-work basis for M/s Glaxo Smith Kline Pharmaceutical Ltd. and M/s Thermo Electron LLS India Pvt. Ltd. (i.e. Principal manufacturers). The said principal manuf....

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....as such to the principal manufacturer and reversed the CENVAT Credit. In respect of this amount, no demand was raised initially, however, later a demand seeking reversal of such credit was raised and confirmed by the lower authorities. The said order is challenged vide Appeal No. E/999/09. The appellants are in appeal against all the demands. 2. Learned Counsel for the appellants argued that Ci....

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....e strength of which credit may be availed. Endorsement of Bill of Entry for the availment of MODVAT Credit, which was specifically mentioned earlier, has not been provided for, under Cenvat Credit Rules, 2004. Accordingly, the practice of endorsement of Bill of Entry by Customs Officer is hereby dispensed with." He argued that the appellants were declaring at the Customs Port itself that the go....

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....missions. I find that the issue regarding receipt and use of goods by the appellants has not been disputed. The only dispute in this case relates to validity of Bill of Entry with the endorsement on a separate sheet of paper made in pursuance with the Circular No. 179/13/96-CX dated 29.2.1996 for the purpose of availing credit. I find that the said Circular initially permitted availment of credit ....