2018 (1) TMI 470

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....cise duty paid on inputs, used in, or in relation to the manufacture of final product and also service tax on the taxable services used by it. During the disputed period, M/s HUL imported sodium tripolyphosphate and filed the Bill of Entry No. 755409 dated 20.1.2009 before the Customs authorities at the port of import for assessment. Upon assessment of the Bill of Entry, the goods covered there under were diverted by M/s HUL directly from the port to the appellant's factory. After receipt of the inputs covered under the bill of entry, the appellant availed the Cenvat credit of CVD amount mentioned in the bill of entry. However, taking of Cenvat credit was disputed by the department on the ground that the bill of entry was not in the name of....

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....CVD amount shall be availed by them. The ld. Consultant also produced the transport document to show that the goods were loaded in the port and delivered at the appellants' site. Thus, he submits that since the duty paid goods were received in the factory for the intended purpose, Cenvat credit cannot be denied on the sole ground that the bill of entry does not reflect the name of the appellant as the consignee. 3. On the other hand, ld. DR appearing for the Revenue submits that the Cenvat statute recognizes only the bill of entry and not endorsed copy of the bill of entry/invoice for the purpose of availment of Cenvat credit. He further submits that the goods consignment note/ lorry receipt issued by the transporter did not provide the na....

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....te issued by the transporter mentioning the name of the consignee also mentions that the goods were transported to the appellant on account of M/s HUL. On perusal of the Custom's endorsed Cenvat declaration issued by HUL and also consignment notes produced by the appellant, I find that the goods were diverted from the port to the appellant's factory and the said goods were received in the factory for further used in the manufacturing process. Since the duty paid goods were received in the factory premises of the appellant, requirement of Rule 3 of the Cenvat Credit Rules has been duly complied with for the purpose of taking Cenvat credit. With regard to the maintainability of the bill of entry for the purpose of taking Cenvat credit, I find....