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Arbes Tools Pvt. Ltd. Versus Commissioner of Central Excise, Mumbai-II

2016 (2) TMI 555 - CESTAT MUMBAI

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 objectio .....

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nt 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 of assessee - Appeal No. E/1369/10-Mum - A/85225/16/SMB - Dated:- .....

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ls) 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 .....

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-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 C .....

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ived 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 authorit .....

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y covered by number of judgments delivered by various benches of the Tribunal and he cited the following judgments in support of his claim:- a) CCE vs. Fusion Electronics P. Ltd. 2011 (264) ELT 513 b) Controls & Devices Coimbatore P. Ltd. 2008 (2 .....

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