TMI Blog2017 (3) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... by the department that bill of entry in case of courier is filed consolidated in respect of various importers, if that is so then it is not possible to every importer in a particular of bill of entry to possess the original bill of entry, therefore, credit cannot be denied on the photocopy of the courier bill of entry - both the lower authority have not examined this factual matrix therefore for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or in relation to the manufacture of final product. Aggrieved by the Order-in-Original, appellant filed appeal before the Commissioner (Appeals) wherein Ld. Commissioner(Appeals) rejected the appeal of the appellant, therefore appellant is before me. 2. Shri. N.S. Patel, Ld. Counsel for the appellant submits that credit was availed on photocopy of courier bill of entry, it is general practice t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e findings of the impugned order. 4. I have carefully considered the submissions made by both sides and perused the records. 5. I find that in the case of Cenvat credit on courier Bill of Entry, it is not possible for each and every importer to have original Bill of Entry for the reason that this is acceptable position by the department that bill of entry in case of courier is filed consolid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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