2018 (2) TMI 1172

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....vita Poduwal, Superintendent (AR), For the Respondent Per : S.S GARG        The present appeal is directed against the impugned order dated 17.07.2017 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has denied the cenvat credit to the appellant on the ground that photocopy of the courier bill of entry is not a proper document in terms of ....

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....the appellant had contravened the provisions of Rule 9 of Cenvat Credit Rules 2004 inasmuch as the appellant had availed and utilized the credit on ineligible document, and also they have not declared the same to the Department and had availed inadmissible credit by suppression of the fact of availing the irregular credit and utilize towards payment of duty with intent to evade duty. On these a....

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....cal grounds. He also submitted that the issue is no more res integra and has been settled in favour of the assessee by various decisions of the Tribunal and the High Court. In support of his submission, he relied upon the following decisions: a) Precision Electronics Ltd. V. CCE 2017 (348) E.L.T. 186 (Tri.-Del.) b) CCE V. Fusion Electronics (P) Ltd. 2011 (264) E.L.T. 513 (Tri.-Del.) c) Co....

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....ho has taken the cenvat credit on the basis of those consolidated courier bill of entry. Further I find that it is not in dispute that the goods were imported through courier agency. Since the courier bill of entry has been issued by the courier agency in favour of various parties/consignees, there was no scope for issuing the original invoices in favour of each and every party. Since photocopies ....