TMI Blog2016 (2) TMI 638X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2/- (BED) + ₹ 1035 (Ed. Cess) and interest of ₹ 10558/- vide PLA entry dated 30.11.2007. Thereafter show-cause notice was issued to the appellant and the AC confirmed the demand vide Order-in-Original and the Commissioner (Appeals) upheld the Order-in-Original. The present appeal has been filed by the appellant. 3. Ld. Counsel for the appellant submitted that as per the Bill of Entr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whether a courier bill of entry is a valid document for claiming CENVAT Credit under Rule 9 of CENVAT Credit Rules, 2004. I have gone through the judgments cited supra and I am of the view that the case of the appellant is squarely covered by the judgment cited above and I allow the appeal and set aside the impugned order with consequential relief, if any. ( Pronounced in Court on 8/1/2016 ) ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
