2009 (3) TMI 743

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..... ]. - The appellants availed Cenvat credit of Rs. 70,559/- on 28-1-05, on the basis of certified copy of bill of entry. The appeal has been filed against the order of the Commissioner (Appeals) wherein he has upheld the stand taken by the original adjudicating authority that certified copy of the bill of entry is not a valid document for availment of credit. Further, a penalty of equal amount has .....

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..... Del.) and several other decisions of the Tribunal rendered earlier. On the other hand, learned SDR submits that credit cannot be taken on the entries/certified copy of the bill of entry and what is meant in the list of the prescribed documents is copy of the bill of entry of the importer. He relies upon the decision of the Tribunal in the case of M/s. Raymond Apparel Ltd. - 2008 (227) E.L.T. 279 ( .....

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..... uts have been received or not to ensure that there is no misuse of bill of entry and Cenvat credit. In the absence of any such investigation or verification, the appellant is eligible for the credit. As regards case-laws cited by the learned SDR, I find that in that case, the Tribunal had observed that the invoices were not in the name of the appellant and this was the main ground which was consid .....

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