BHARAT ALUMINIUM CO. LTD. Vs. COMMISSIONER OF CENTRAL EXCISE, RAIPUR
LAWS(CE)-2015-2-81
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on February 11,2015

Bharat Aluminium Co. Ltd. Appellant
VERSUS
Commissioner Of Central Excise, Raipur Respondents

JUDGEMENT

- (1.)Ashok Jindal, Member (J)
(2.)THE appellant is in appeal against the impugned order denying the credit on capital goods procured by the appellant on the premise that the documents against which they have availed credit are not proper documents for availing credit. Heard the parties and considered the submissions.
In this case, only allegation against the appellant is that they have taken credit on the strength of bill of entry which is not endorsed in the name of the appellant. On perusal of the records, I find that the importer has filed declaration before the Revenue authorities that the goods entered in the bill of entry have been transferred to the appellant. Moreover, the invoice has been issued in favour of the appellant for transfer of the goods for the appellant. Therefore, I hold that the appellant has correctly taken the credit on the strength of document showing duty paying character of the goods. As the duty paid on the goods has not been disputed, I allow the appeal with consequential relief.

(Pronounced in the open Court)

;


Click here to view full judgement.
Copyright © Regent Computronics Pvt.Ltd.