2025-VIL-907-GUJ-CE
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CENTRAL EXCISE High Court Cases

Central Excise - Cenvat Credit of High Sea Sales – Appellant availed Cenvat credit on inputs imported through High sea sales transactions – Disallowance of Cenvat Credit on High sea sales transactions on the ground that the Bills of Entry were not in the appellant's name - Whether the Tribunal was correct in holding that the credit of duty paid on inputs purchased on High Sea sales basis is not allowable because the B/E were not in the appellant's name – HELD - The appellate authority and the Tribunal had examined the facts in detail and concluded that there was no real High Sea sale between the appellant and the original importers. The Bills of Entry were in the names of the importers, who had also paid the customs duty and other charges. The appellant had not executed the required provisional duty bond, which should have been done if there was a genuine High Sea sale. The authorities found that the alleged High Sea sale agreements and documents were created as an afterthought by the appellant - Given these factual findings by the lower authorities, the Tribunal was justified in concluding that the credit of duty paid on inputs purchased through the High Sea sales route could not be allowed, as the basic requirements of a valid High Sea sale were not fulfilled – it cannot be said that the Tribunal has committed any error in holding that credit of duty paid on input purchase or High Sea Sale is not allowable for Bills of Entry filed in name of the original importer - The appeal is dismissed
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