https://www.taxtmi.com/caselaws?id=266396 The Tribunal set aside the denial of Cenvat credit amounting to Rs. 20,46,576/- to the appellants for using photocopies of Bills of Entry for imported goods. It found the rejection unjustified as there was no doubt regarding duty payment and utilization of inputs in manufacturing excisable goods. The Tribunal criticized the lower authority for dismissing a certificate from the Deputy Commissioner of Customs, emphasizing that rejecting it based on being a photocopy was unwarranted. The appeal was allowed, highlighting the importance of considering actual input utilization rather than technicalities in Cenvat credit entitlements. en-us Fri, 20 Feb 2015 00:00:00 +0530 Mon, 19 Oct 2015 20:38:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266396 The Tribunal set aside the denial of Cenvat credit amounting to Rs. 20,46,576/- to the appellants for using photocopies of Bills of Entry for imported goods. It found the rejection unjustified as there was no doubt regarding duty payment and utilization of inputs in manufacturing excisable goods. The Tribunal criticized the lower authority for dismissing a certificate from the Deputy Commissioner of Customs, emphasizing that rejecting it based on being a photocopy was unwarranted. The appeal was allowed, highlighting the importance of considering actual input utilization rather than technicalities in Cenvat credit entitlements. Case-Laws Central Excise Fri, 20 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266396