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2015 (12) TMI 950
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....r Das, AR, for the Respondent. ORDER 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....
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...., Cenvat credit is available on the strength of 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....