TMI Blog2009 (8) TMI 573X X X X Extracts X X X X X X X X Extracts X X X X ..... t this credit pertains to inputs purchased by the assessee from an importer. However, the invoices issued by the importer were not available with the appellant. Held that- the appellant is not entitled to Cenvat credit of the duty covered by the two invoices, we allow this appeal by way of remand directing the original authority to take fresh decision on the Cenvat credit issue in relation to the 22 documents (xerox copies of bills of entry) after giving the party a reasonable opportunity of producing duly certified/attested copies of the bills of entry and also of being personally heard. CENVAT original bills of entry is admissible will stand modified to the above credit of the CVD covered by the 10 to the appellant. The impugned order wil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t pressed. As regards the 10 original bills of entry, the ld. consultant submits that these documents are admissible for the purpose of availment of Cenvat credit of the CVD paid on the inputs covered thereunder. With regard to the remaining documents (xerox copies of bills of entry), it is submitted that a reasonable opportunity was not granted by the lower authorities to the appellant to get these documents attested by the proper officer of customs. Given such an opportunity, it is claimed, all these copies of bills of entry can be got attested and produced before the adjudicating authority. We have heard the ld. SDR as well. 3. After considering the submissions, we find that, under the relevant provision of law i.e. Rule 9(l)(c) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llow the appellant a reasonable opportunity to produce certified/attested copies of the 22 bills of entry in question. It is not the case of the department that the proper officer of customs who originally dealt with the relevant bills of entry is not competent to certify/attest xerox copies of such bills. 4. While reiterating that the appellant is not entitled to Cenvat credit of the duty covered by the two invoices, we allow this appeal by way of remand directing the original authority to take fresh decision on the Cenvat credit issue in relation to the 22 documents (xerox copies of bills of entry) after giving the party a reasonable opportunity of producing duly certified/attested copies of the bills of entry and also of being personal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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