2024 (7) TMI 377

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.... With regard to remaining three invoices on which appellant has taken the Cenvat credit, it is a case of import of goods wherein on the Bills of Entry, the address was not mentioned properly which appellant got rectified later on from the department itself. But, in one Bill of Entry the address of the Head Office is mentioned instead of the appellant. On that ground Cenvat credit sought to be denied by issuance of the Show Cause Notice dated 28.01.2019 for the period April 2014 to November 2017 by invoking extended period of limitation. Initially the matter was adjudicated, Cenvat credit was denied. On appeal, matter was remanded back to the adjudicating authority for verification of the documents and in remand proceedings, again, the adjud....

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....their stock register RG23A part-I. Further, without receiving these goods appellant cannot manufacture the final product which has suffered duty. In that circumstances, Cenvat credit cannot be denied. 3. On the other hand, learned Authorized Representative supported the impugned order and submits that appellant could not produce relevant documents for receiving the goods in question in their factory premises and it is his submission that he could not produce the transport document to enable that goods have been received in their factory, moreover, the documents could not be verified by the adjudicating authority, it might be that the appellant could not produced the rectified Bills of Entry before the adjudicating authority in remand pro....

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....ith regard to last Bill of Entry No. 683232 dated 29.01.2014, the name of the Head Office is mentioned. It is a case of the appellant that Head Office has not taken Cenvat credit. The said fact is required to verify by the adjudicating authority. If Head Office has not taken the Cenvat credit on the said Bill of Entry, than the appellant is entitled to take Cenvat credit. 8. With these observations, I passed the following order : (i) The appellant is entitled to take Cenvat credit on invoices mentioned as S.No. 1 to 5 in the show cause notice dated 28.01.2019. (ii) With regard to Bill of Entry mentioned at S.No. 6, the adjudicating authority shall verify from the Head Office of the appellant whether they have taken the ....