TMI Blog2016 (4) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... d. the invoice issued by an importer is a valid Cenvatable document. Therefore, merely by mentioning the wrong details of the document credit cannot be denied, particularly when the valid duty paying documents i.e. invoice was available with the respondent. Ld. Commissioner (Appeals) after calling the report from the Jurisdictional Officer confirmed that the receipt, issue, use of the imported goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were supplied goods imported by M/s Tata Motors Ltd., the respondent have availed Cenvat Credit on the basis of photocopy of the Original Bill of Entry. On pointing out by the audit party, they have taken stand that the cenvat credit availed. Since the Tata Motors Ltd. have issued invoice as an importer wherein a declaration was made for enabling to avail the cenvat credit by the respondent. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit on invalid document i.e.photocopy of the Bill of Entry, therefore the respondent was not entitled for the credit, hence the adjudicating authority has rightly disallowed the credit. 4. On the other hand, Shri Sunil Agarwal the Ld. Counsel along with Ms. Pushpa Pai Learned Counsel for the respondent submits that though at the time of taking credit the respondent has mentioned in their Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shi Match Industries Vs. Commissioner of C.Ex. Madurai 2010 (262) E.L.T. 925 (Tri.-Chennai) (iii) Jindal Steel Power Ltd. Vs. Commr. of C.Ex. Service Tax, Raipur 2013 (298) E.L.T. 447 (Tri.-Del.) (iv) Chloride Alloys India Ltd. Vs. Commissioner of C.Ex. Bangalore-I 2015 (321) E.L.T. 265 (Tri.-Bang.) (v) Commissioner of Central Excise, Nagpur Vs. ACC Ltd. 2015 (315) E.L.T. 111 (Tri.-Mu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alling the report from the Jurisdictional Officer confirmed that the receipt, issue, use of the imported goods on which credit was taken and production out of the said input is not under dispute. In this fact, I do not see any reason why the Cenvat Credit should be denied. The judgments relied upon by the Ld. Counsel support the case of the respondent. The impugned order is upheld and the Revenue& ..... X X X X Extracts X X X X X X X X Extracts X X X X
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