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2015 (12) TMI 735 - CESTAT MUMBAI

2015 (12) TMI 735 - CESTAT MUMBAI - TMI - Denial of CENVAT Credit - credit on the xerox copy of the bill of entry - Held that:- Case of the appellant is squarely covered by the law cited by the appellant [1997 (4) TMI 170 - CEGAT, NEW DELHI] and [1998 (6) TMI 166 - CEGAT, NEW DELHI] and I am of the considered opinion that the cenvat credit availed by the appellant on the strength of xerox copy of bill of entry is available to them as it is a settled law that a substantial benefit cannot be denie .....

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0-2015 - Mr. S.S. Garg, Member (Judicial) For the Respondent : Shri R.K. Maji, Assistant Commissioner (AR) ORDER This appeal is directed against order-in-appeal No. AGS (98)59/2010 dated 3.6.2010 passed by Commissioner of Central Excise & Customs (Appeals), Aurangabad, vide which the appellant has been denied the cenvat credit on the xerox copy of the bill of entry. 2. Briefly the facts of the present case are that the appellant is engaged in the manufacture of MS ingots falling under Chapte .....

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d by Shed Appraiser vide panchnama dated 22.10.2005. It is further realized that on account of retention of one container by Customs authorities, the original/duplicate copy of bill of entry No.984866 dated 4.10.2005 was not released and the appellant was only handed over the photocopy of the said bill of entry. The appellants efforts to get certified copy from the Customs authorities failed. Thereafter a show cause notice was issued to the appellant for taking credit of ₹ 2,84,833/- on t .....

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Tribunal by this appeal. 3. The counsel for the appellant has not appeared but has filed written submissions. I have heard the learned AR and perused the written submissions of the appellant. 4. The appellant has submitted in their written submissions that the impugned order being devoid of reasons has been passed in violation of the principles of natural justice inasmuch as the learned Commissioner (Appeals) has not considered the submissions of the appellant on merits as well as on limitation .....

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bai, no original/duplicate/certified copy of bill of entry is received by the appellant till date. The appellant has also attached the correspondence letters along with written submissions. Further, the duty paid character is not in question. The appellant had imported 11 containers of heavy metal scrap vide bill of entry No. 984866 dated 4.10.2005. The customs duty including CVD element was paid vide TR-6 challan and further the material was received in the factory and was used in the manufactu .....

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