2019 (5) TMI 580

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....ed period the Appellants availed credit of raw material on the basis of Bill of Entries which showed M/s Castrol India Ltd. as importer. The said inputs were consigned from the port to the Appellant by attaching declaration by M/s Castrol India Ltd. stating that the goods shall be used by the Appellant. On the basis of audit objection and thereafter for the subsequent periods the Appellant were issued show cause notices denying credit on the ground that since the Bill of Entries were in the name of M/s Castrol, the Appellant have wrongly availed the credit on the basis of invalid document in contravention of Rule 9 of the Cenvat Credit Rules. It was proposed to deny the credit and recovery thereof in terms of Rule 14 of the CCR along with i....

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....dit on such goods. He relies upon judgments in case of Marmagoa Steel Ltd. 2005 (192) ELT 82 (BOM) as upheld in 2008 (229) ELT 481 (SC), Advanced Enzyme Tec. Ltd. 2014 - TIOL - 438 - CESTAT - MUM, Akzo Nobel Coatings (India) Ltd. 2016 (343) ELT 1087, Bando India Ltd. 2010 (262) ELT 1103 (TRI), He further relies upon Tribunal's case of Eupec-Welspun Coatings India Ltd. Vs. CCE, Vadodara 2009 (235) ELT 347 as upheld by the Hon'ble Gujarat High Court in 2010 (260) ELT 381 (GUJ) and maintained by Apex Court in 2010 (260) ELT A83 SC. He further relies upon the Public Notice 34/2006 dated 24.05.2006 issued by the Commissioner of Customs, JNCH that the practice of endorsement of Bill of entry by the Customs officer has been dispensed with. He also....