2017 (3) TMI 170

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....ndent Order The issue in the present case is that whether appellant is entitle for the Cenvat Credit taken on the strength of photo copy of courier Bill of Entry or otherwise. The adjudicating authority denied the credit on the ground that credit is not admissible without having original duty paying documents. The adjudicating authority also denied the credit in respect of Rs. 13,168/- on th....

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....re credit cannot be denied. In this regard, he placed reliance on the following judgments: (a) Commissioner of Central Excise, Noida Vs. Marga Industries Ltd [2004(177) ELT 553(Tri. Del.)] As regard the use of the material neither the adjudicating authority nor appellate authority tried to verify the use therefore without knowing the use holding the goods are inadmissible for Cenvat cr....