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2019 (6) TMI 943 - AT - Central ExciseCENVAT credit - duty paying documents - credit availed on the basis of photocopies of the Bill of Entry - not valid documents - Rule 9 (1) of CCR - HELD THAT:- In the present case, the receipt of the inputs and duty paid on the inputs was used in the manufacture of the final product is not in dispute and the Department could have verified all these documents from their record. The Division Bench of the Delhi Tribunal in the case of CENTURY METAL RECYCLING PVT. LTD. VERSUS CGST, CCE, ALWAR [2018 (7) TMI 984 - CESTAT NEW DELHI] on an identical issue has held that As long as the input is received in the factory of the production and used for the manufacture of excisable goods, there should not be any bar in taking Cenvat credit under Rule 9 thereof which is substantial benefit and not to be denied on account and procedural ground. In various decisions, it has been consistently held that CENVAT credit can be taken on the photocopy of the Bill of Entry provided other requirement with respect to receipt of input into the factory, duty paid character inputs and their use is not in dispute - Further, the appellant has submitted the various documents to prove the receipt of its usage but the same has not been considered and CENVAT credit has been denied merely on the ground that photocopy of the Bill of Entry is not the proper document. Case remanded to the original authority only for the purpose of verification of the documents relating to its receipt and usage of the inputs - appeal allowed by way of remand.
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