2016 (12) TMI 593

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....manufacturer. They received certain inputs which were imported by M/s. Micro Lab Ltd. under the cover of Bills of Entry filed by M/s. Micro Lab Ltd. They availed cenvat credit on the basis of these Bills of Entry. At the time of audit undertaken by the Department, it was pointed that many of these Bills of Entry wee not endorsed in the name of the appellant. When these were sent back to the suppliers for endorsement, they were lost in transit. The original authority vide its order dated 22.03.2010 ordered for recovery of cenvat credit availed by the appellant on the basis of Bills of Entry of M/s. Micro Lab Ltd., which were not endorsed in their favour. When challenged in appeal, the Commissioner (Appeals) upheld the demands. Hence, the pre....

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....on record. He accordingly prayed that the appeal merits for rejection. 5. I find that the appellant has availed the cenvat credit on the basis of Bills of Entry under which M/s. Micro Lab Ltd. (their supplier) have imported the goods. The claim of the appellant is that the cenvat credit has been availed in respect of inputs supplied by M/s. Micro Lab Ltd. The inputs were imported by M/s. Micro Lab Ltd. and in turn transferred to the appellant for manufacture of formulations. However, the appellant could not produce the relevant Bills of Entry duly endorsed in favour of the appellant. It has been submitted that after loss of the original Bills of Entry, the supplier has obtained certified photo copies of the Bills of Entry, but the same h....