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2016 (2) TMI 555 - CESTAT MUMBAI

2016 (2) TMI 555 - CESTAT MUMBAI - TMI - Denial of benefit of CENVAT Credit on Xerox copy of courier bill of entry - Held 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 department is that the appellants 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 .....

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5.2010 decided by the Commissioner (Appeals) denying the benefit of CENVAT Credit on Xerox copy of courier bill of entry. 2. Briefly the facts of the case are that the manufacturer of excisable goods viz. "encapsulation machine, parts of accessories", falling under Chapter heading 84798970 and 84799040 of Central Excise Tariff Act, 1985. The appellant imported certain imported components and filed a courier bill of entry on which they have taken the CENVAT Credit which was denied by th .....

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. He has further alleged that he has received the imported inputs and utilized the same in the manufacture of final product cleared on payment of duty and both the authorities below have wrongly denied him the benefit of CENVAT Credit. The ld. AR reiterates the finding of the lower authorities. 3. The only point which is to be decided by me is whether a courier bill of entry is a valid document for claiming CENVAT Credit under Rule 9 of CENVAT Credit Rules, 2004. 4. Ld. Counsel for the appellant .....

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