Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 1172 - AT - Central ExciseCENVAT credit - duty paying documents - Rule 9 of the CCR 2004 - denial on the ground that photocopy of the courier bill of entry is not a proper document in terms of Rule 9 of CCR - Held that: - the photocopy of courier bill of entry issued by the courier agency has been duly notarized and attested as true copies by the courier agency in favour of the appellant who has taken the cenvat credit on the basis of those consolidated courier bill of entry - it is not in dispute that the goods were imported through courier agency. Since the courier bill of entry has been issued by the courier agency in favour of various parties/consignees, there was no scope for issuing the original invoices in favour of each and every party - credit allowed - appeal allowed - decided in favor of appellant.
|