2014 (7) TMI 573

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....sit of CENVAT credit of Rs. 1,33,660/- along with interest and penalty. 2. The learned counsel submits that they have availed credit of Rs. 46,832/- on the basis of photocopy of the Bill of Entry as the original Bill of Entry was not available. He submits that in a similar situation the Tribunal in the case of Controls and Drives Coimbatore Pvt. Ltd. Vs. CCE - 2009 (222) ELT 470 allowed credit on....

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....f Hi-Tech Inks P. Ltd. Vs. CCE - 2013 (296) ELT 365 denied the credit on the basis of photocopy of the Bill of Entry claiming that the original Bill of Entry lost in fire. In that case the Tribunal has already considered the decision of the Tribunal rendered in the case of Controls and Drives Coimbatore Pvt. Ltd. (supra) as relied upon by the learned counsel. Regarding denial of credit on the basi....