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of <h1>CESTAT allows Cenvat credit based on Bill of Entry, dismisses Revenue's appeal.</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, JAIPUR Versus SUNCITY METALS (P) LTD.</h3> COMMISSIONER OF CENTRAL EXCISE, JAIPUR Versus SUNCITY METALS (P) LTD. - 2013 (294) E.L.T. 636 (Tri. - Del.) The Appellate Tribunal CESTAT NEW DELHI ruled that the respondent is entitled to avail Cenvat credit of Rs. 44,841 based on a certified copy of Bill of Entry. The Revenue's appeal was rejected as all particulars in the Bill of Entry related to the respondent, and duty was paid on imported goods or used in manufacturing final products.
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