2019 (6) TMI 943

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....s viz., motor parts falling under chapters 39, 73, 84, 85 and 87 of the schedule to the Central Excise Tariff Act, 1985 and are operating under CCR, 2004. On verification, it was observed that the appellants had availed CENVAT credit of Rs. 7,22,742/- based on the photocopies of the Bill of Entry. The photocopies of Bill of Entry are not valid documents to avail credit as specified under Rule 9 (1) of CCR. Hence, the appellants were issued with a SCN on 14.10.2009 towards recovery of irregularly availed inadmissible CENVAT credit along with interest and also proposed to impose penalty under Rule 15(1) of CCR. The original authority after due process of law has confirmed the demand along with interest in the impugned order under the provisio....

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....the spare parts imported the goods inward into the factory and the subsequent clearance of said spare parts in enclosed along with the Memorandum of Appeal. CENVAT credit can be availed on the basis of assessee's records, the documents are prescribed under the Rules only for verification. He further submitted that CENVAT credit cannot be denied when receipt, consumption and duty paid nature of goods are not in dispute. For this submission, he relied upon the following decisions: • Commissioner of Central Excise, Vapi v. Mehta HWA FUH Plastics Pvt. Ltd. - 2012 (285) ELT 253 (Tri. Ahmd.) • Controls & Drives Coimbatore (P) Ltd. v. Commissioner of Central Excise, Coimbatore - 2008 (222) ELT 470 (Tri. Chennai) 4.1. H....

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....nai) • CCE, Vapi v. DNH Spinners - 2009 (244) ELT 65 (Tri. Ahmd.) • Switzer Instrument Ltd. v. CCE, Chennai - 2009 (244) ELT 65 (Tri. Ahmd.) 4.3 He also referred to Board's Circular No. 441/7/1999-CX., dated 23.02.1999 which stipulate that the SCN for denying CENVAT credit should not be issued for procedural lapses without making proper enquiries with regard to duty paid character of the goods and that the goods have used or intend to be used as contemplated in the MODVAT Rules. 5. On the other hand, learned AR defended the impugned order and submitted that photocopy of the Bills of Entry is not the proper documents under Rule 9 of the CCR, 2004 for availment of CENVAT credit. He further submitted that there ....

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.... as the input is received in the factory of the production and used for the manufacture of excisable goods, there should not be any bar in taking Cenvat credit under Rule 9 thereof which is substantial benefit and not to be denied on account and procedural ground. In this case, Revenue has not brought before us there is any loss caused by the appellant to the Revenue but for the procedural aspect of taking credit at the strength of photo copy of bill of entry." 6.1. Similarly, in various other decisions relied upon by the appellant cited supra, it has been consistently held that CENVAT credit can be taken on the photocopy of the Bill of Entry provided other requirement with respect to receipt of input into the factory, duty paid characte....