Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (11) TMI 998 - AT - Central ExciseDenial of CENVAT credit availed on photo copies of the courier bill of entry - The consolidated bill of entry covering many items imported by various importers is filed by the courier and the same original bill of entry cannot be given to every importer - Held that: - the CBEC vide Circular No.56/95 prescribed the mechanism to solve such issues arising due to import by courier. Cenvat Credit is as goods as cash and allowing credit on simple photo copies can be misused. The original documents have their sanctity and it is not a case where there was no option available to the appellant. The CBEC had prescribed the method which was available to the appellant for availing the said credit. I find that decision of the Tribunal in the case of Tata Precision Industries (India) Ltd. [2005 (4) TMI 492 - CESTAT, NEW DELHI] is exactly the similar circumstances and applicable to the current situation. Appeal dismissed - decided against appellant.
|