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2021 (8) TMI 1152 - AT - Central ExciseCENVAT Credit - appellant did not produce the original copy of the Bills of Entry for verification before the department - HELD THAT:- When the matter was called for hearing, the learned Advocate appearing for the appellant submitted that the certificate issued by the Jurisdictional Customs Authorities, certifying that appropriate duty liability had already been discharged in respect of the goods imported under the disputed Bills of Entry. It is evident that the duty paid character of the goods and receipt of the same in the factory for use in the intended purpose have been duly complied with. On the strength of the certificate issued by the Jurisdictional Customs Authorities, the cenvat benefit should be available to the appellant - Appeal allowed - decided in favor of appellant.
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