Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (6) TMI 1099 - AT - Central ExciseEntitlement to cenvat credit on the basis of photocopy of Courier Bill of Entry - Held that:- It is a fact that there is no dispute in the present case regarding the receipt of inputs and payment of duty on the final product and the eligibility of the appellant to avail the cenvat credit on the duty paid on inputs. The cenvat credit on photocopy of the Courier Bill of Entry cannot be denied as the same is a proper document under Rule 9 of the Cenvat Credit Rules 2004. See Controls & Drives Coimbatore (P) Ltd. Vs. CCE, Coimbatore reported in [2007 (11) TMI 57 - CESTAT CHENNAI ] - Decided in favour of assessee
|