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2015 (7) TMI 1228 - AT - Central ExciseCENVAT credit - duty paying documents - denial on the ground that photocopy of the courier Bill of Entry is not a proper document in terms of Rule 9 of the Cenvat Credit Rules, 2004 - Held that: - Since, the Courier Bill of Entry has been issued by the courier agency in favour of various parties/consignees, there was no scope for issuing the original invoice in favour of each and every party - since those photocopies of the courier bill of entry issued in favor of the consignees are duly authenticated by the authorities posted at the port of import, the authenticity of the said documents cannot be doubted and credit cannot be denied for the reason that the same is not a prescribed document for availment of Cenvat credit - credit allowed - appeal allowed - decided in favor of appellant.
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