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2016 (11) TMI 998 - CESTAT MUMBAI

2016 (11) TMI 998 - CESTAT MUMBAI - TMI - Denial of CENVAT credit availed on photo copies of the courier bill of entry - The consolidated bill of entry covering many items imported by various importers is filed by the courier and the same original bill of entry cannot be given to every importer - Held that: - the CBEC vide Circular No.56/95 prescribed the mechanism to solve such issues arising due to import by courier. Cenvat Credit is as goods as cash and allowing credit on simple photo copies .....

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1542 & 1543/11 - A/87043-87044/16/SMB - Dated:- 13-4-2016 - Mr. Raju, Member (Technical) None for appellant Shri.Sanjay Hasija, Supdt. (AR) for respondent ORDER The appellant, M/s.Mascot Global Pvt. Ltd. were issued notice seeking to deny credit availed on photo copies of the courier bill of entry. 2. Nobody appeared for the appellant. However, they submitted a written submission in the court. In the said written submission, the appellant had relied on the decision in their own case vide order N .....

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on Valve Industries Pvt. Ltd., Vs. CCE, Mumbai - 2016-TIOL-52-CESTAT-MUM. He further relied on the order-in-original which explains how a person entitling to take credit of CVD in the case of courier imports is required to file a separate bill of entry. He argued that CBEC has prescribed a procedure to overcome these difficulties. 4. I have considered the rival arguments. I find that the order-in-original in para 12 observes as follows: 12. Proviso to Regulation 5 (3) of Courier bill of entry ar .....

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