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2016 (1) TMI 1278 - CESTAT MUMBAICENVAT Credit of CVD - credit availed on the basis of photocopy of courier bill of entry - whether courier bill of entry is a valid document for clearance of any imported goods u/r 9 of CCR, 2004? - Held that: - similar issue decided in the case of CONTROLS & DRIVES COIMBATORE (P) LTD. Versus COMMISSIONER OF C. EX., [2007 (11) TMI 57 - CESTAT CHENNAI], where it was held that photocopy of B/E cannot be said invalid documents to avail credit - appeal allowed - decided in favor of appellant.
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