2015 (12) TMI 735

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....S (98)59/2010 dated 3.6.2010 passed by Commissioner of Central Excise & Customs (Appeals), Aurangabad, vide which the appellant has been denied the cenvat credit on the xerox copy of the bill of entry. 2. Briefly the facts of the present case are that the appellant is engaged in the manufacture of MS ingots falling under Chapter 72 of the First Schedule of the Central Excise Tariff Act, 1985 and ....

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....ustoms authorities failed. Thereafter a show cause notice was issued to the appellant for taking credit of Rs. 2,84,833/- on the basis of xerox copy of bill of entry in violation of Rule 9(1)(c) attracting penalty under Rule 14 and 15 of the Cenvat Credit Rules, 2004. The learned adjudicating authority vide order dated 18.2.2010 disallowed the credit availed by the appellant along with interest an....

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....aw. The appellant further stated in their written submissions that they have taken credit on photocopy of bill of entry supported by TR-6 challan on which duty was paid because the original and duplicate copies of bill of entry have been retained by the department. It is further submitted that in spite of appellant's several correspondences and oral requests made to the concerned Customs authoriti....

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....appellant also relied upon the following case laws in support of their contentions:- (i) Industrial Cables (I) Ltd. vs. CCE reported in 1997 (94) ELT 379 (T); (ii) CCE vs. Maharaja International Ltd. reported in 1998 (103) ELT 426 (T). 5. On the other hand, the learned AR submitted that as per the provisions of Rule 9(1)(c) of the Cenvat Credit Rules, 2004, xerox copy is not a proper document....