2016 (2) TMI 555

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....This appeal is directed against Order-in-Appeal No. YDB/242/M-II/2010 dated 12.05.2010 decided by the Commissioner (Appeals) denying the benefit of CENVAT Credit on Xerox copy of courier bill of entry. 2. Briefly the facts of the case are that the manufacturer of excisable goods viz. "encapsulation machine, parts of accessories", falling under Chapter heading 84798970 and 84799040 of Central Ex....

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....ared on payment of duty and both the authorities below have wrongly denied him the benefit of CENVAT Credit. The ld. AR reiterates the finding of the lower authorities. 3. The only point which is to be decided by me is whether a courier bill of entry is a valid document for claiming CENVAT Credit under Rule 9 of CENVAT Credit Rules, 2004. 4. Ld. Counsel for the appellant has submitted that t....