TMI Blog2018 (2) TMI 1172X X X X Extracts X X X X X X X X Extracts X X X X ..... ued by the courier agency has been duly notarized and attested as true copies by the courier agency in favour of the appellant who has taken the cenvat credit on the basis of those consolidated courier bill of entry - it is not in dispute that the goods were imported through courier agency. Since the courier bill of entry has been issued by the courier agency in favour of various parties/consignee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Registration No. AABCG4765EXM001 for manufacture of Readymade Garments falling under Ch 62 of the CETA, 1985. They are availing facility of cenvat credit on inputs, capital goods and input services under Cenvat Credit Rules, 2004. During audit, it was observed that the appellant has availed cenvat credit of ₹ 28,25,309/- (Rupees Twenty Eight Lakhs Twenty Five Thousand Three Hundred a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority confirmed the demand along with interest under Rule 14 of Cenvat Credit Rules, 2004 and imposed equal penalty under Rule 15(2) of the Cenvat Credit Rules read with Section 11AC. Aggrieved by the said order, appellant filed appeal before the Commissioner (Appeals) who also dismissed the appeal of the appellant. Hence the present appeal. 2. Heard both the parties and perused the records. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... STR 56 (Tri.-All) e) Ruby Mills Ltd. V. CCE - 2007 (220) E.L.T. 212 (Tri.-Mum.) f) CCE V. Interface Microsystems - 2015 (39) STR 313 (Tri.-Del.) g) Avdesh Tracks Pvt. Ltd. V. State of Punjab - 2016 (342) ELT 513 (P H) h) Vimal Enterprise V. UOI - 2006 (195) ELT 267 (Guj.) i) CCE V. Steelco Gujarat Ltd. - 2010 (255) E.L.T. 518 (Guj.) 4. On the other hand the learned AR reiterated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit. Further I find that in the case of Precision Electronics Ltd. cited supra, this Tribunal has held that the photocopy of courier bill of entry issued by the courier agency duly authenticated by authorities posted at the port of import is acceptable document for the purpose of taking cenvat credit. Therefore, by following the ratios of the above cited decisions, I am of the view that the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
