2022 (9) TMI 268

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...., 2018 passed by the Commissioner of Central Excise & Service Tax Appellate Tribunal, Eastern Zonal Bench, Kolkata (the Tribunal) in Appeal No.E/75693/2015 and E/76697/2016. The revenue has raised the following substantial questions of law for consideration :- a) Whether the Learned Tribunal has committed gross error of law by allowing Cenvat Credit availed by the respondent on the basis of "Transfer Memos", though the said "Transfer Memos" are beyond the documents prescribed under Rule 9 of the Cenvat Credit Rules, 2004 for availing Cenvat Credit? b) Whether the decision relied upon by the Learned Tribunal in the case of Union of India -Vs- Marmagoa Steel Limited reported in 2008(229) ELT 481(SC) is applicable in the p....

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....espondent/assessee submitted that the bill of entry is one of the documents which is an approved document in terms of Rule 9 which has been produced and which has not been disputed, the department does not dispute the payment of duty and it does not dispute the utilization of the imported goods in the manufacturing process in respect of one of the factories though the goods were diverted in two of the factories and selectively action has been initiated only in respect of Durgapur factory. It is submitted that more or less identical issue was considered by the Hon'ble Supreme Court in Union of India -vs- Marmagoa Steel Limited reported in 2008 (229) E.L.T. 481 (S.C.), which decision was followed by the Tribunal while granting relief to the a....