Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (12) TMI 735 - AT - Central ExciseDenial of CENVAT Credit - credit on the xerox copy of the bill of entry - Held that:- Case of the appellant is squarely covered by the law cited by the appellant [1997 (4) TMI 170 - CEGAT, NEW DELHI] and [1998 (6) TMI 166 - CEGAT, NEW DELHI] and I am of the considered opinion that the cenvat credit availed by the appellant on the strength of xerox copy of bill of entry is available to them as it is a settled law that a substantial benefit cannot be denied on the basis of technical violations, as I have seen in this case that the original bill of entry is with the Customs authorities and they have refused to return the same to the appellant. In such situation, the appellant is not at fault for not producing the same. On careful consideration of the submissions of both the sides, I am of the opinion that the impugned order is not sustainable in law and I set aside the same - Decided in favour of assessee.
|