BILL
OF ENTRY IN THE NAME OF THE ASSESSEE WITHOUT THE ENDORSEMENT OF PROPER OFFICE
OF CUSTOMS IS A VALID DOCUMENT FOR AVAILING CENVAT CREDIT- ALLAHABAD HIGH COURT
In
the present case, M/S International
Tobacco Co. Ltd., (herein referred to as the “Assessee” or “Manufacturer”)
imported capital goods, which were in the nature of machine. The said machine had
been brought in the name of M/s Godfrey
Phillips India Ltd. and Assessee
took CENVAT Credit on the same. Thereafter, the aforesaid machines were
diverted to the Assessee premises. The Department in appeal alleged that the
said diversion was made in violation of Rule 9 of the CENVAT Credit Rules,
2004.
Earlier, the Tribunal in his
order held that Assessee had not made any violation under Rule 9 of the CENVAT
Credit Rules since there was no dispute about the duty paid on the capital goods
and receipt of same by the Assessee and used also for its own internal
purposes.
Learned counsel for the
Assessee has argued that the requirements of Rule 9(2) were fully satisfied in
the matter of Assessee.
Rule 9(2) of the CENVAT
Credit Rules, 2004 has been reproduced as under:
"9(2)-No CENVAT credit under sub-rule (1) shall be taken unless all the particulars as prescribed under the Central Excise Rules, 2002 or the Service Tax Rules, 1994, as the case may be, are contained in the said document.
Provided
that if the said document does not contain all the particulars but contains the
- Details of duty or service tax payable,
- Description of the goods or taxable service [Assessable value, Central Excise or Service tax registration number of the person issuing the invoice, as the case may be,]
- Name and address of the factory or warehouse or premises of first or second stage dealers or [provider of output service], and
- The Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, is satisfied that the goods or services covered by the said document have been received and accounted for in the books of the account of the receiver, he may allow the CENVAT credit.]
After hearing both the parties,
the division bench upheld the order of the Tribunal.
And Accordingly dismissed the
appeal of the Department.
