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TMI Blog2013 (11) TMI 1170X X X X Extracts X X X X X X X X Extracts X X X X ..... the period 2008-2009 and 2009-2010 availed cenvat credit of Rs.9,59,273/- on the basis of attested photocopies of bills of entry under which they imported some Machinery. The department being of the view that attested copies of the bills of entry are not valid documents for availment of cenvat credit, issued a show cause notice dated 21.2.210 for denial of cenvat credit and also for its recovery ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his only, the appellant requested to the Customs Authorities for issue of attested photocopies of the respective bills of entries, that in response to their request, the concerned Customs Authority had issued attested copies of bills of entry, that bills of entries are issued in the name of the appellant, that there is no dispute that the goods had been received, that in view of this, there is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the case for waiver of requirement of pre-deposit. 5. I have considered the submissions from both sides. In this case, the bills of entry on the basis of which cenvat credit had been availed are in the name of the appellant. As such, it is the appellant, who had filed bills of entry for the goods imported by them. Ongoing through the show cause notice, it is seen that the receipt of the goods c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot disputed, and also in view of that fact that the photocopies of the bills of entry attested by the concerned Customs Authorities, it would not be correct to deny the cenvat credit. I am, therefore, of the view that the appellant have strong prima facie case in their favour, the requirement of pre-deposit of cenvat credit demand, interest thereon and penalty is, therefore, waived for hearing of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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