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2017 (9) TMI 447 - CESTAT MUMBAICENVAT credit - duty paying invoices - whether CENVAT credits have been rightly denied to the appellant-assessee on the ground that they had taken CENVAT credit on the basis of Xerox copy of the original of the bills of entry, instead of the prescribed document, being the duplicate copy of the bill of entry? - Held that: - the appellant have received the imported raw material in question in their factory of production and also regarding the duty paid character of the same - in view of the fact that the appellant produced the original/duplicate copy and/or importers copy before the adjudicator already. Further, there is no finding that the duplicate copy of bills of entry, so produced were forced or concocted. Thus, for mere venial breach, the substantial benefit of CENVAT credit cannot be denied - appeal allowed - decided in favor of appellant.
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