2015 (10) TMI 1671

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....ave been denied Cenvat credit to the tune of Rs. 20,46,576/- availed by them on the basis of photocopies of Bills of Entry under the cover of which they imported Lead Alloys. As per the appellants, the original copies of the invoices were lost for which purpose an FIR was lodged by them. During the adjudication, the appellants' categorical stand is that they are the importer of the goods and have ....

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....orter has paid duty on the goods imported by them which were the subject matter of the dispute. The lower authority has not verified the said certificate and has simpliciter dismissed the same by observing that it is photocopy of the certificate. It is observed that when an assessee is producing a certificate from the Customs officer certifying that the duty stands paid by him on the imported good....