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2018 (4) TMI 102 - AT - Central ExciseCENVAT credit - duty paying documents - Xerox copies of courier Bill of Entry - Held that: - courier Bill of entry has been held to be a valid document for taking credit as held by the decision in the case of Precision Electronics Pvt. Ltd. vs. CCE, Noida [2015 (7) TMI 1228 - CESTAT NEW DELHI], where it was held that 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 invoice in favour of each and every party and credit should not be denied - credit to be allowed - appeal allowed - decided in favor of appellant.
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