TMI Blog2018 (8) TMI 538X X X X Extracts X X X X X X X X Extracts X X X X ..... e has produced various documents such as bills of entry along with copy of transport LR and Challan, stock register, gate inward register etc. which establish that the goods covered under the bill of entry has been received in the factory of the appellant and used in the manufacture of final product, therefore, merely the documents is the photocopy CENVAT cannot be denied particularly when other e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... copies of the bill of entry from the Custom Authority which is duly signed and sealed by the customs. He submits that there is no dispute about receipt of the inputs. In this regard, he referred various documents such as copy of LR, copy of GRN, copy of stock register, wherein they have shown issue of the goods in the production and he also referred the factory gate register wherein this particul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ingersoll-rand (India) P. Ltd. Vs. CCE, Bangalore-ll 2001 (138) ELT 1058 (Tri.- Bang.) Shajida Petrochemicals Ltd. Vs. CCE, Raipur 2005 (192) ELT 232 (Tri.- Del.) 3. Sh. L Patra Ld. Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. He submits that in terms of Rule 9 of CENVAT Credit Rules, 2004 the credit is admissible only on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods covered under the bill of entry has been received in the factory of the appellant and used in the manufacture of final product, therefore, merely the documents is the photocopy CENVAT cannot be denied particularly when other evidences show that the goods receipt is not in dispute. In these undisputed facts, I am of the view that appellant is entitled for CENVAT Credit. Accordingly, the impu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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