TMI Blog2018 (4) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 - CESTAT NEW DELHI], where it was held that Since, the Courier Bill of Entry has been issued 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 and credit should not be denied - credit to be allowed - appeal allowed - decided in favor of appellant. - Appeal (s) Involved: E/21637/2017-SM, E/21638/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Period involved Duty Interest Penalty E/21637/2017 August 2009 to April 2013 June 2013 July 2013 to March 2014 Rs.5,17,337/- Rs.43, 338/- Rs.1,08,297/- u/s 11AA Rs.5,17,337/- Rs.9, 000/- Rs.22, 000/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vat credit in respect of goods imported through courier mode, a normal bill of entry is required to be filed. It appeared that the appellants has not filed a normal bill of entry but has availed CENVAT credit on Xerox copies of the courier Bills of Entry which are not a prescribed document as per Rule 9 of CCR. Therefore, it appeared that the appellant has contravened the provisions of Rule 9(1) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Hence the present appeals. 3. Heard both sides and perused records. 4. The learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same is contrary to the binding judicial precedent. He further submitted that the CENVAT credit has been denied merely on technical ground. He further submitted that the courier bills of Entry are also an accepted d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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