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2014 (7) TMI 573 - AT - Central ExciseWaiver of predeposit of CENVAT credit - Denial of Credit based on photocopy of invoices, consolidated original Bill of Entry and on the ground that the procedure as per Board's Circular No. 31/2007-Cus. dated 29.8.2007 was not followed - Held that:- denial of credit on the basis of consolidated original Bill of Entry is, prima facie, covered by the decision of the Tribunal in the case of Fusion Electronics (P) Ltd. (2010 (11) TMI 285 - CESTAT, NEW DELHI). Tribunal in the case of Hi-Tech Inks P. Ltd. (2013 (12) TMI 932 - CESTAT AHMEDABAD) after considering the various decisions observed that CENVAT credit is not eligible on the basis of the photocopy of the Bill of Entry. Hence the applicant failed to make out a prima facie case for waiver of entire amount of dues. It is seen that the adjudicating authority had already allowed credit on the basis of the original copy of the Bill of Entry. The applicant had not filed any affidavit or FIR etc. in respect of loss of original copy of Bill of Entry - Conditional stay granted.
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