Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (3) TMI 170 - AT - Central ExciseCENVAT credit - whether appellant is entitle for the Cenvat Credit taken on the strength of photo copy of courier Bill of Entry or otherwise? - Held that: - it is not possible for each and every importer to have original Bill of Entry for the reason that this is acceptable position by the department that bill of entry in case of courier is filed consolidated in respect of various importers, if that is so then it is not possible to every importer in a particular of bill of entry to possess the original bill of entry, therefore, credit cannot be denied on the photocopy of the courier bill of entry - both the lower authority have not examined this factual matrix therefore for this purpose matter needs to be remanded - appeal allowed by way of remand.
|