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2018 (1) TMI 164 - AT - Central ExciseCENVAT credit - whether the appellants are eligible to avail credit of Cenvat credit/Customs duty paid on courier bills of entry? - Held that: - when there is no dispute with regard to duty paid on the receipt of goods, the credit cannot be denied for the reason that the bill of entry is a photocopy when the import is by courier - reliance placed in the case of Precision Electronics Ltd. Versus Commissioner of Central Excise, Noida [2015 (7) TMI 1228 - CESTAT NEW DELHI] - credit allowed - appeal allowed - decided in favor of appellant.
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