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2016 (6) TMI 1099 - CESTAT BANGALORE

2016 (6) TMI 1099 - CESTAT BANGALORE - TMI - Entitlement to cenvat credit on the basis of photocopy of Courier Bill of Entry - Held that:- It is a fact that there is no dispute in the present case regarding the receipt of inputs and payment of duty on the final product and the eligibility of the appellant to avail the cenvat credit on the duty paid on inputs. - The cenvat credit on photocopy of the Courier Bill of Entry cannot be denied as the same is a proper document under Rule 9 of the Ce .....

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rned Commissioner (Appeals) dismissed the two appeals of the appellant and upheld the order of the adjudicating authority. Briefly the facts of the present case are that the appellants are manufacturers of excisable goods falling under Chapter heading 85371000 and are availing benefit of cenvat credit under Cenvat Credit Rules 2004. During the period January 2008 to June 2011 appellant availed the cenvat credit of ₹ 31,057/- (Rupees Thirty One Thousand and Fifty Seven only) and from July 2 .....

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appellants name and duty paying particulars are shown and there is no dispute about the receipt of inputs and there was no dispute about the payment of duty. But the learned adjudicating authority confirmed the demand along with interest and penalty. Thereafter the appeal was filed before the Commissioner (Appeals) who upheld the order of lower authority and hence the present appeals. 2. The learned counsel for the appellant submitted that the impugned order is erroneous and not sustainable in .....

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mbatore reported in [2008 (222) E.L.T. 470 (Tri.-Chennai)] wherein it is held that cenvat credit of CVD taken on the basis of photocopy of Courier Bills of Entry is allowed as there was no dispute about receipt and duty paid nature of inputs and utilization in the manufacture of final products. He also relied upon the decision of the Tribunal in the case of CCE, Lucknow Vs. Fusion Electronics (P) Ltd. reported in [2011 (264) E.L.T. 513 (Tri.-Del.)] wherein while dismissing the appeal filed by th .....

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, Delhi III Vs. Interface Microsystems reported in [2016-TIOL-34-CESTAT-DEL.] wherein it was held by the Tribunal that as per Rule 9 of Cenvat Credit Rules credit can be taken on a Courier Bill of Entry. He also cited the judgment of M/s. Promod Telecom (P) Ltd. Vs. CCE, Lucknow reported in [2013-TIOL-830-CESTAT-DEL.] wherein it has been held that the cenvat credit on the basis of photocopy of Courier Bill of Entry/invoice is available when common bill of entry in the name of several importers i .....

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