2016 (2) TMI 555

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..... ellants have not produced the original bill of entry and the photocopy of the courier bill of entry or consolidated courier bill of entry is not admissible for denying credit under Rule 9. Thus hold that the appellant have correctly claimed the CENVAT Credit on the photocopy of the courier bill of entry filed by them and CENVAT Credit cannot be denied on mere technical grounds - Decided in favour .....

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..... ing Authority by issue of show-cause notice and the Commissioner (Appeals) upheld the Order-in-Original and now the appellant has filed this present appeal. The only issue involved in this appeal is whether the courier bill of entry is admissible documents for taking the CENVAT Credit under Rule 9 of the CENVAT Credit Rules, 2004. The appellant has further averred that as per Bill of Entry Regulat .....

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..... lectronics P. Ltd. 2011 (264) ELT 513 b) Controls Devices Coimbatore P. Ltd. 2008 (222) ELT 470 c) Macneill engg. Ltd. 2009 (234) ELT 345 5. I have gone through the judgments cited supra and I find that there is no dispute that the material on which the credit has been taken was imported by the appellant and was used for manufacturing of the product. The objection of the departm .....

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