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2011 (4) TMI 292 - AT - Central ExciseDocument to avail CENVAT credit - Povisions of Rule 9(1)(c) of the CENVAT Credit Rules, 2004 - whether the CENVAT credit availed by the respondent on the strength of the xerox copy of the bill of entry when all the valid documents are lost - As per the decision of Bombay Goods Transport Association vs. UOI [1993 -TMI - 44018 - HIGH COURT OF JUDICATURE AT BOMBAY], it was held that modvat credit based on certified copy or authenticated copy cannot be mechanically disallowed - Hence, the appellant has already approached before the Deputy Commissioner of Customs, Goa to get the certified copy of bill of entry which has been denied by him - Therefore, the respondents are entitled for CENVAT credit availed by them on the strength of xerox copy - Decided in favour of assessee.
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