2015 (12) TMI 950

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.... Revenue is in appeal against the impugned order. 2. The facts of the case are that respondent is a manufacturer of Electronic Apparatus for switching Vehicles. They are procuring inputs and filing courier bills of entry. Revenue is of the view that courier bill of entry is not a proper document to avail Cenvat credit as per Rule 9 of Cenvat Credit Rules, 2004. Further, it was also observed....

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.... bill of entry and in the said rules there is no classification of bills of entry. The classification made by the Revenue is imaginary in the Courier Bill of Entry, an Ordinary Bill of entry or a Special Bill of Entry. It is not in dispute that respondent has taken the Cenvat credit on the strength of Courier Bills of Entry. Therefore, I hold that the Courier Bill of Entry is a specified document ....