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

2016 (2) TMI 638 - 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/989/10-Mum - A/85227/16/SMB - Dated:- .....

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(Appeals) denying the benefit of CENVAT Credit on Xerox copy of courier bill of entry. 2. During the audit conducted in November 2007 covering the period April 2004 to March 2007, it was noticed that the appellant has wrongly availed CENVAT Credit o .....

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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 appe .....

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) proviso of Courier Imports and Exports Clearance Regulation 1988. He further submitted that the appellants have actually received the imported inputs and utilized the same in the manufacture of final product which is cleared on payment of duty. He .....

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