- (1.) Heard Shri Pravin Kumar learned counsel for the appellant and Shri Navin Sinha, learned Senior Counsel assisted by Shri Raghav Nayar, learned counsel for the respondent.
(2.) This is a Central Excise Appeal under Section 35G of the Central Excise Act, 1944 against the order passed by the Tribunal dated 1-7-2011 for the period of 2008. The question of law sought to be answered by the order of this Court dated 4-11-2001 is as under : "Whether bills of entry in the name of M/s. Godfrey Phillips India Ltd. and not bearing the endorsement of proper office of Customs are valid documents under Rule 9 of the CENVAT Credit Rules, 2004 so as to entitle the respondent (a distinct manufacturer) to avail CENVAT credit?"
(3.) The facts of the case are that the respondent took Cenvat credit on imported capital goods, which were in the nature of machine and which had been brought in the name of M/s. Godfrey Phillips India Ltd.; Friends Colony, New Delhi. The said machines were then diverted to the assessee. The department has come in appeal taking a ground that the said diversion was made in violation of Rule 9 of the Cenvat Credit Rules, 2004.;