2018 (4) TMI 154

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....sistant Commissioner(AR), For the Respondent Per: S.S GARG The present appeal is directed against the impugned order dt  02/08/2017 passed by the Commissioner(AppeaIs) whereby the Commissioner(Appeals) has disallowed the credit of Rs. 4,94,061/- along with interest and imposed equal penalty,   2. Briefly the facts of the present case are that the appellants are involved in the m....

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....t Rules read with proviso to Section 1 1A(I ) of the Central Excise Act, 3. Heard both sides and perused records. 4. The learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same is contrary to the binding judicial precedent on the same issue. He further submitted that CENVAT credit has been denied merely on the technical ground. He further sub....

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....r bill of entry has to be treated as a bill of entry for the purpose of availment of CENVAT credit. In addition to this, he relied upon the following decisions, wherein it has been held that CENVAT credit is admissible on courier bill of entry. i. Ruby Mills Ltd. vs. CCE [2007(220) ELT 212 (Tri, Mum.)]   ii. CCE vs. Fusion Electronics (P) Ltd. [2011(264) ELT 513 (Tri. Del.)]....