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TMI Blog2015 (7) TMI 1228X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. ORDER This appeal is directed against the impugned order dated 22nd May, 2014 passed by the Commissioner (Appeals), Customs and Central Excise, Noida, wherein Cenvat credit has been denied to the appellant on the ground that photocopy of the courier Bill of Entry is not a proper document in terms of Rule 9 of the Cenvat Credit Rules, 2004. 2. The ld. Advocate Ms. Sukrit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lly in view of the fact that the said document has been duly authenticated by the Customs Officers posted at the port of import. To substantiate her stand that the appellant is eligible for Cenvat credit on the basis of photocopy of the courier Bill of Entry, the ld. Advocate has cited the following decisions of the Tribunal :- 1. CCE v. Fusion Electronics (P) Ltd. r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2010 (255) E.L.T. 397 (P&H) 9. Akzo Nobel Coatings (India) Ltd. v. CCE reported in 2013 (290) E.L.T. 108 (Tri.-Bang.) 10. Bhaskar Industries Ltd. v. CCE reported in 2004-TIOL-904-CESTAT-DEL = 2004 (178) E.L.T. 679 (Tribunal). 3. Per contra, Shri Devender Singh, the ld. JCDR appearing for the Revenue, while reiterating the findings recorded in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the courier agency in favour of various parties/consignees, there was no scope for issuing the original invoice in favour of each and every party. However, since those photocopies of the courier bill of entry issued in favour of the consignees are duly authenticated by the authorities posted at the port of import, the authenticity of the said documents cannot be doubted and credit cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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