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2017 (8) TMI 542 - AT - Central ExciseCENVAT credit - duty paying invoices - credit denied on the ground that the appellant has not been able to produce the relevant documents which are required as per Rule 9 of CCR - Held that: - the authorities below have denied the cenvat credit on highly technical ground - reliance has been placed in the case of PHILIPS INDIA LTD. Versus COMMISSIONER OF CENTRAL EXCISE, VADODARA [2005 (2) TMI 399 - CESTAT, MUMBAI], where it has been held that the credit can be availed on the basis of photocopy of the courier Bill of Entry after the receipt of the input and its utilization in the manufacturing process is not disputed - this case needs to be remanded back to the original authority for verification of the documents which the appellant may produce in support of his submission - appeal allowed by way of remand.
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