Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (11) TMI 1170 - AT - Central ExciseDenial of cenvat credit – Documents submitted are photocopies and not original – Waiver of pre-deposit – Held that:- The appellant had made an application to the Customs Authorities for issue of attested photocopies of the bills of entry on the ground that the original copies of the bills of entry have been lost and in response to that, the concerned Customs Authorities issued attested photocopies of the bills of entry - the bills of entry is in the name of the appellant and receipt of the goods covered by the bills of entry in the appellant’s factory is not disputed, and also in view of that fact that the photocopies of the bills of entry attested by the concerned Customs Authorities, it would not be correct to deny the cenvat credit - The appellant have strong prima facie case in their favour - The requirement of pre-deposit of cenvat credit demand, interest thereon and penalty waived till the disposal – Stay granted.
|