TaxTMI 
TaxTMI 
2013 (5) TMI 35
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....for the Respondent. ORDER The appellant a manufacturer of tyres and tubes, took Cenvat credit amounting to Rs. 15,22,034/- in respect of certain imported inputs in the month of February, 2007. The department being of the view that the Cenvat credit has not been taken on original triplicate copies of bills of entry which is the only valid document for Cenvat credit in respect of imported goods, i....
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....that Rule 9 of Cenvat Credit Rules, 2004 which prescribes various documents on the basis of which Cenvat credit can be taken, specifies bill of entry as the document for availing Cenvat credit of additional customs duty in respect of imported goods, that this rule does not specify that only the triplicate copy would be valid document for availing Cenvat credit, that in this case original triplicat....
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....ry, and the reconstructed copy of the Bill of Entry was submitted only subsequently, that the appellant are also not eligible for Cenvat credit as additional customs duty had been paid through DEPB and Cenvat credit of additional customs duty paid through DEPB is not admissible. He, therefore, pleaded that the appellant do not have a case for waiver of pre-deposit. 5. We have considered the submi....