2016 (1) TMI 1278

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....rder-in-Appeal No. YDB/202/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. During the audit conducted in November 2007 covering the period April 2004 to March 2007, it was noticed that the appellant has wrongly availed CENVAT Credit of CVD on the imported inputs on the basis of various courier bill of....

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....d the imported inputs and utilised the same in the manufacture of final product which is cleared on payment of duty. He further submitted that both authorities below have denied the CENVAT Credit on courier bill of entry. In support of his case, he cited the following judgments. a) Tecumseh Products India P. Ltd. 2008 (21) ELT 129 b) Controls & Drives Coimbatore P. Ltd. 2008 (222) ELT 470. 4.....