2021 (7) TMI 1231

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....a job worker and used in the manufacture of goods on the job work basis. 2. Shri Ramnath Prabhu along with Ms. Dimple Gohil Advocates appeared on behalf of the appellant. Shri Prabhu submits that the only issue involve is that the document on the basis of which the credit was taken is in the name of the principal supplier of the raw material i.e. M/s Marico Limited but with a declaration in favour of the appellant enabling them to receive the goods and use in the manufacture of job work and also for taking credit. There is no other procedure prescribed for such type of transaction, therefore, the credit was rightly availed. He relied upon the various judgments particularly in the case of Trichem Lab (Bombay) Pvt. Ltd. 2016 (337) ELT 596 ....

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.... declaration in favour of the appellant. Even though the Bill of Entry is in the name of M/s Marico Limited but on the basis of declaration it is established that the material has been supplied to the appellant for job work, therefore, merely because Bill of Entry is bearing the name of M/s Marico Limited, Cenvat credit cannot be denied to the appellant. The very identical issue has been considered by this Tribunal in the case of Trichem Lab (Bombay) Pvt. Ltd.(Supra) wherein the Tribunal has passed the following order: "The appellant, M/s. Trichem Lab. (Bombay) Pvt. Ltd., are manufacturers of Organic Chemicals and Diagnostic or Laboratory Reagents on job work basis for M/s. Glaxo Smith Kline Pharmaceutical Ltd. and M/s. Thermo Elec....

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....rter can be made on the reverse of triplicate copy of Bill of Entry/duplicate copy of the Bill of Entry generated on EDI system by the manufacturer/importer that consignments are being delivered to the unit (name of the unit) for availing credit and endorsed by the Proper Officer of Customs for enabling the manufacturing unit to avail credit." The requirement of endorsement by Proper Officer of Customs was done away by the Public Notice No. 16/2006, dated 22-3-2006. The said Public Notice in Para 4 clarified as under :- "Rule 8 of Cenvat Credit Rules, 2004, specify the documents on the strength of which credit may be availed. Endorsement of Bill of Entry for the availment of Modvat credit, which was specifically mentioned ....