2018 (4) TMI 471

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....L MEMBER AND MR. V. PADMANABHAN, TECHNICAL MEMBER Shri Bhanumurthy, Advocate, V, Raghuraman, For the Appellant Shri N. Jagadish, Superintendent(AR), For the Respondent Per: S.S GARG Today, early hearing application of Department has been listed. Since the issue is in a narrow compass, with the consent of both parties, we allow the early hearing application and proceed to decide the cas....

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....tained the view that the appellants are availing CENVAT credit on various imported inputs on the strength of Bills of Entry that were not addressed to them. On this allegation, a show-cause notice was issued to them proposing to deny the irregular CENVAT credit availed by them along with interest and penalty. After following the due process of law, the Commissioner vide the impugned order confirme....

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....Marmgoa Steel Ltd. [2008(229) ELT 481 (SC)] 6. On the other hand, the learned AR defended the impugned order and submitted that the appellant has wrongly availed the CENVAT credit on the documents which are not recognized as valid documents under Rule 9 of CENVAT Credit Rules for availment of CENVAT credit In support of his submissions, he relied upon the following decisions: - i. Balm....

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....hich is reproduced below: - 6. It seems that the present appeal stand filed only with mechanical application of mind. There is no dispute about the duty paid character of the inputs, their receipt by the present respondent and utilization of the inputs. The technical objection raised by the Revenue seems to be only one that Bill of Entry was endorsed by the importer in favour of the asses....