Century Metal Recycling Pvt. Ltd. Versus CGST, CCE, Alwar
Central Excise
2018 (7) TMI 984 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 22-6-2018
Appeal No. E/50949/2018-DB – A/52282/2018-EX[DB]
Central Excise
Mr. Anil Choudhary, Member (Judicial) And Mr. Bijay Kumar Member (Technical)
Shri Rupesh Kumar, Advocate, Shri Jitin Singhal, Advocate – for the appellant
Shri R.K. Mishra, D.R. – for the respondent
ORDER
Per Bijay Kumar :
The present appeal has been filed against the impugned order. The issue in brief is regarding availability of Cenvat credit on the goods imported by the appellant and distributed to their various units at the strength of Bill of Entry along with invoice from the port itself.
2.
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relying on the judgment of Union of India Vs. Kamlakshi Finance Corporation Ltd. – 1991 (55) ELT 433(SC), wherein he has not bound by the order of the other Commissioner.
5. The ld. Advocate has also drawn our attention towards the judgement of Hon'ble High Court of Gujarat in the case of Usms Saffron Co. Inc. Vs. CC (ACC & Export), Mumbai – 2016 (331) ELT 155 (Tri.-Mumbai), wherein it has been held that once that the order has been accepted by Committee of Chief Commissioner, there is no scope for department to deviate from the same in the similar set of circumstances.
6. The ld. DR has reiterates the ground contained in the impugned order and said that the Rule 9 is not permits allowance of the Cenvat credit at the strength of photo cop
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ground. In this case, Revenue has not brought before us there is any loss caused by the appellant to the Revenue but for the procedural aspect of taking credit at the strength of photo copy of bill of entry.
8. We have also gone through the order passed by ld. Commissioner, Gurgaon, which has been brought to our notice. He has passed the order after in depth analysis of fact and circumstances of case, legal provisions under Cenvat Credit Rule and various judicial pronouncements by the Hon'ble Tribunal; which has a direct bearing on the issue and also binding precedence. We, therefore, of the view that this is a fit case where the benefit of Cenvat credit is to be permitted to the appellant and accordingly, we do so. We hold the appeal as
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