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2018 (1) TMI 97 - AT - Central ExciseCENVAT credit of CVD - duty paying documents - credit availed on the strength of said photocopy of the Bill of Entry - Rule 9 of CCR, 2004 - Held that: - The admitted fact is that the goods were imported on payment of appropriate duty of Customs, the goods were received in the factory and they were used in the manufacture of final product and Cenvat credit of CVD paid on the input was availed as Cenvat credit - reliance placed in the case of COMMISSIONER OF C. EX., LUCKNOW Versus FUSION ELECTRONICS (P) LTD. [2010 (11) TMI 285 - CESTAT, NEW DELHI], where it was held that Production of photocopies of Bill of Entry by the respondents cannot be held against them - appeal allowed - decided in favor of appellant.
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