TMI Blog2014 (7) TMI 573X X X X Extracts X X X X X X X X Extracts X X X X ..... l of Entry is, prima facie, covered by the decision of the Tribunal in the case of Fusion Electronics (P) Ltd. (2010 (11) TMI 285 - CESTAT, NEW DELHI). Tribunal in the case of Hi-Tech Inks P. Ltd. (2013 (12) TMI 932 - CESTAT AHMEDABAD) after considering the various decisions observed that CENVAT credit is not eligible on the basis of the photocopy of the Bill of Entry. Hence the applicant failed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y as the original Bill of Entry was not available. He submits that in a similar situation the Tribunal in the case of Controls and Drives Coimbatore Pvt. Ltd. Vs. CCE 2009 (222) ELT 470 allowed credit on the basis of photocopy of the Bill of Entry. He submits that the balance amount of ₹ 86,828/- is based on the consolidated original Bill of Entry and credit was denied on the ground that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal has already considered the decision of the Tribunal rendered in the case of Controls and Drives Coimbatore Pvt. Ltd. (supra) as relied upon by the learned counsel. Regarding denial of credit on the basis of consolidated Bill of Entry, he submits that the Board's circular dated 29.8.2007 was not considered in the decisions of Fusion Electronics (P) Ltd. (supra) relied upon by the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... davit or FIR etc. in respect of loss of original copy of Bill of Entry. Accordingly, I direct the applicant to make predeposit of ₹ 30,000/- (Rupees thirty thousand only) within a period of six weeks and report compliance on 29.4.2014. Upon such deposit, predeposit of the balance dues stand waived and recovery thereof during the pendency of the appeal. (Dictated and pronounced in open Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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