TMI Blog2011 (4) TMI 292X X X X Extracts X X X X X X X X Extracts X X X X ..... ms, Goa to get the certified copy of bill of entry which has been denied by him - Therefore, the respondents are entitled for CENVAT credit availed by them on the strength of xerox copy - Decided in favour of assessee. - E/128/10 - A/145/2011-WZB/C-IV(SMB) - Dated:- 5-4-2011 - Mr. Ashok Jindal, J. Shri Manish Mohan, SDR for the appellant Shri A.V. Naik, Advocate for the respondent Revenue is in appeal on the ground that xerox copy is not a proper document to avail CENVAT credit in terms of provisions of Rule 9(1)(c) of the CENVAT Credit Rules, 2004. 2. The facts of the case are that during the course of scrutiny of the records of the respondent it was found that the respondent has taken CENVAT credit on the strength ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 5. Heard and considered. 6. On careful examination of the submissions made both sides, the short issue involved in this case is whether the CENVAT credit availed by the respondent on the strength of the xerox copy of the bill of entry is available to them as per the provisions of Rule 9(1)(c) of the CENVAT Credit Rules, 2004. This issue has been dealt by the lower appellate authority in detail and in para 4 of the impugned order has observed as under:- I have gone through the case records including records of PH. After waiving pre-deposit, I take the main appeal itself for final decision. The lone issue to be decided in the present appeal is that whether the appellant can avail cenvat credit of Rs.3,33,564/- on the strength of x ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be taken on the basis of certified copy of bill of entry, if receipt of goods and duty paid nature of the same is not in doubt. In yet another case, i.e. Bombay Goods Transport Association vs. UOI (1995 (77) ELT 521 (Bombay HC DB), it was held that modvat credit based on certified copy or authenticated copy cannot be mechanically disallowed. In this regard, the appellant has already approached before the Deputy Commissioner of Customs, Goa to get the certified copy of bill of entry which has been denied by him. Accordingly, I hold that since the duty paid nature, receipt and usage of the goods are not under dispute, the appellant is entitled to avail cenvat credit of Rs.3,33,564/-. There are catena of decisions wherein it has been consisten ..... X X X X Extracts X X X X X X X X Extracts X X X X
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