2017 (2) TMI 486

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....horised Representative Per: Dr. D. M. Misra Heard both sides. 2. This is an appeal filed against Order-in-appeal No. 169/2013/RAJ/CE/AK/COMMR-A/AHD dated 08/04/2013 passed by Commissioner (Appeals) of Central Excise, Ahmedabad. 3. Briefly stated the facts of the case are that the appellants carry out manufacturing activity on job work basis for M/s Cargil India Ltd, who imported raw ma....

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....t credit on photocopy of the bill of entry is not admissible. Aggrieve, they filed an appeal therefore before this Tribunal and vide order No. A/850/WZB/AHD/2012 dated 14.06.2012, the matter was remanded to the ld. Commissioner (Appeals) to consider the reconstructed copy of the Bill of entry produced by the appellant before the Tribunal and pass an appropriate order. In the remand denovo proceedi....

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.... of the appeal paper book and the relevant certificate/undertaking at page 138, where under, it is stated that the entire consignment of imported raw material by M/s Cargil India Ltd, meant to be used in the factory of the appellants. The ld. Advocate submits that the issue of eligibility to CENVAT Credit in such circumstances is squarely covered by the decision of the Tribunal in the case of Eupe....

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....lant and the same had been used in or in relation to the manufacture finished product in their factory, on job work basis and later cleared it to the principal manufacture on payment of duty. The facts and the circumstances involved in the present case, undisputedly, more or less similar to the facts involved in Eupec-Welspun Pipe Coatings India Ltd.'s case(supra) M/s Cargil India Ltd, case. Conse....