TaxTMI 
TaxTMI 
2004 (9) TMI 203
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....al, Member (T)]. - The issue involved in this appeal filed by M/s. Bhaskar Industries Ltd. is whether the Cenvat Credit can be availed of on the basis of attested copies of Bill of Entry. 2. Shri B.L. Narasimhan, learned Advocate, submitted that the Appellants imported capital goods in 1998; that the original triplicate copies of Bills of Entry received by them at their registered office were s....
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.... evident from the certificate issued by the jurisdictional Excise authorities; that there is also no dispute that the Additional Customs duty was actually deposited by them which is evident from TR-6 challan and certificate issued by the Asst. Commissioner of Customs; that thus substantive condition governing availability of Cenvat Credit in capital goods have been satisfied and accordingly they a....
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....d be discernible from the records of the manufacturer, including the payment made to the sellers of inputs and capital goods. The basis responsibility is upon manufacturer to prove that inputs or capital goods were purchased and were used by him for the intended purpose." He contended that the payment of duty as well as the use of the capital goods both have been established by the Appellants and ....
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....he documents namely Bill of Entry has not been qualified with any other word such as triplicate Bill of Entry, or duplicate copy of Bill of Entry. The Department, therefore, cannot claim that the duplicate Bill of Entry duly certified by the Customs officers is not a Bill of Entry as specified in Rule 57AE of the Central Excise Rules, 1944. In addition the Appellants have produced a certificate fr....