2015 (9) TMI 1549

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....for the Respondent JUDGEMENT Per S. K. Mohanty (for the Bench): The revenue has filed this appeal against the impugned order dated 24.06.2014 passed by the Commissioner of Central Excise, Delhi, wherein cenvat credit taken on the basis of photocopy of courier bill of entry has been allowed in favour of the respondent. 1.1 The Revenue has preferred this appeal before the Tribunal on the....

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....e given original documents, and as such, production of photocopies of bill of entry cannot be denied with the benefit of cenvat credit. Further, it has also been held in the said decisions that though the bill of entry is filed by the courier agency, the details of each importer  consignee stands mentioned therein, and thus, considering the basic category of imports and considering that custo....