TMI Blog2012 (9) TMI 741X X X X Extracts X X X X X X X X Extracts X X X X ..... copy of bill of entry – In favor of Revenue - E/893/2010 - A/1515/2011-WZB/AHD - Dated:- 10-8-2011 - Shri B.S.V. Murthy, J. REPRESENTED BY : Shri R.S. Srova, JDR, for the Appellant. None, for the Respondent. [Order]. The respondent availed cenvat credit of Rs. 1,57,071/- of additional customs duty (CVD) paid on imported inputs vide bill of entry No. 541127 dated 10-2-05. The credit was taken on the basis of true copy of the bill of entry on 14-4-06. On the ground that credit could not have been taken on the basis of photocopy/true copy of the bill of entry as per provisions of Rule 9 of Cenvat Credit Rules, 2004, proceedings were initiated by the original adjudicating authority which culminated into confirmation of dema ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndents had received the inputs under the cover of original EDI copy of bill of entry as required under Rule 9(1)(c) of Cenvat Credit Rules, but after availment of credit, EDI copy got misplaced in the office records and only Xerox copy was available. Thereafter the respondents approached Customs Authorities and got the photocopy of the ex-bond bill of entry certified by the Customs Authorities. They relied upon the following decisions : 1. Matsushita Television and Audio India Ltd. v. C.C.E., Noida [2004 (177) E.L.T. 496 (Tri. - Del.)] 2. Klockner Supreme Pentaplast Ltd. v. C.C.E., Indore [1999 (114) E.L.T. 253 (Tribunal)] 3. Union of India v. Klockner Supreme Pentaplast Ltd. [2002 (140) E.L.T. 370 (M.P.)] 4. It was a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents such as invoice, challan, supplementary invoice etc. original documents will not be required. I do not think this can be a correct conclusion. In fact the Hon ble High Court of Punjab Haryana decision in the case of S.K. Foils Ltd. refused to allow credit on carbon copy of challan leave alone photocopy . If carbon copy cannot be treated as original, one cannot imagine a situation where a photocopy has to be treated as original. Further the decision in the case of Marmagoa Steel Ltd. also is totally against the respondent. Even where the goods were transferred directly from the importer to the assessee from the port, the Hon ble Supreme Court took the view if triplicate copy of the bill of entry was not produced, credit cannot be all ..... X X X X Extracts X X X X X X X X Extracts X X X X
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