https://www.taxtmi.com/caselaws?id=437575 The Tribunal allowed the appeal, finding the appellant eligible for cenvat credit based on photocopies of courier bill of entries for importing spare parts as inputs. The Tribunal considered the appellant's compliance with Customs procedures, proper record maintenance, and lack of malafide intent, setting aside the demand and penalty imposed by the adjudicating authority. The appellant was granted consequential benefits in accordance with the law. en-us Thu, 13 Apr 2023 00:00:00 +0530 Wed, 10 May 2023 08:46:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437575 The Tribunal allowed the appeal, finding the appellant eligible for cenvat credit based on photocopies of courier bill of entries for importing spare parts as inputs. The Tribunal considered the appellant's compliance with Customs procedures, proper record maintenance, and lack of malafide intent, setting aside the demand and penalty imposed by the adjudicating authority. The appellant was granted consequential benefits in accordance with the law. Case-Laws Central Excise Thu, 13 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437575