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2016 (1) TMI 559 - CESTAT MUMBAI

2016 (1) TMI 559 - CESTAT MUMBAI - 2016 (343) E.L.T. 381 (Tri. - Mumbai) - Cenvat Credit - Duty paying documents - certified copies of Central Excise invoices and bill of entry, which are attested photocopies of the originals. - Held that:- during the material period in this appeal, there were no provisions for relaxation and availment of cenvat credit on attested photocopies of the invoice or bill of entry, as the case may be. - Extended period of limitation - Held that:- the cenvat credit .....

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nt (AR) ORDER Per M. V. Ravindran This appeal is directed against Order-in-Appeal no. YDB/388/M-II/2010 dated 13.07.2010 passed by the Commissioner of Central Excise (Appeals), Mumbai Zone-II. 2. The appellant is absent despite notice. The appellant has sent a letter that the case may be decided on merits considering all grounds of appeal. 3. Heard the learned departmental representative. 4. The issue involved in this case is regarding denial of CENVAT credit to the appellant on the ground that .....

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taken up a point in the grounds of appeal that there is no dispute as to the receipt of the inputs and consumption thereof, cenvat credit should not be denied. They relied upon the various judgments. As regards the attested photocopy of the bill of entry, it is the submission that the said bill of entry is a courier bill of entry and the courier agencies have filed only one bill of entry and the duty liability which has been discharged has been for many customers. Accordingly, they gave photocop .....

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