2018 (5) TMI 972

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....ondent The appellant is doing job work of manufacturing of control panels and cabinets for the principal M/s. SM Concast Engg. (India) Pvt. Ltd. For the purpose of manufacturing on job work basis, they received the inputs which is imported by the principal and directly supplied from port of import to the appellant. The duplicate copy of the Bill of Entry bearing the endorsement on option of ava....

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....of duty to the principal of the goods. Therefore, the credit is admissible. She placed reliance on the following judgments:- (i) Trichem Lab (Bombay) Pvt. Ltd. - 2016 (337) ELT 457 (All.); (ii) CCE vs. SS Cropcare Ltd. - 2016 (343) ELT 1087 (Tri.-Del.); (iii) Lalitha Equipments vs. CCE - CESTAT Order No. A/85323/2018 dated 20.2.2018. 3. Shri Deepak Chavan, learned Superintendent appear....

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....ment of Bill of Entry. It is also admitted that in some of the Bills of Entry, the endorsement was signed by the Customs authority. It is not the case of the department that the appellant has not received the inputs or used in the manufacture of final product which is cleared on payment of duty. In the judgments relied upon by the learned counsel, particularly in the case of Trichem Lab (Bombay) P....