Judgment:
Jyoti Balasundaram
The appellants herein took credit of differential duty on the basis of a certificate issued by the Customs Appraiser. The taking of credit was objected to on the ground that the certificate was not specifically prescribed as an eligible document for the purpose of availing credit. The demand was, therefore, confirmed by disallowing the credit taken and penalty of Rs.10,000/- was imposed, by the Asst. Commissioner whose order was entirely upheld by the lower appellate authority. Hence this appeal.
2. We have heard both sides and hold that the assesses are eligible to take credit on the strength of the certificate issued by the Customs Appraiser, in the light of the orders of the Tribunal in Bell Ceramics Ltd. Vs Commissioner of Customs and C.Ex., 2003 (153) ELT 333 which was followed in Shriram Foundry Ltd. Vs CCE Pane, 2004 (175) ELT 661 holding that in the absence of any other dispute relating to the duty paid nature of the inputs, receipt of the inputs in the factory of the assesses etc. credit cannot be denied only on the ground that the document on the strength of which it was taken was not a prescribed document for the purpose of a ailment of credit. Following the ratio of the above decisions, cited by ld. counsel for the appellants, we set aside the impugned order and allow the appeal with consequential relief, if any, due to the appellants in accordance with law.