2018 (8) TMI 538

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r: Ramesh Nair The appellant availed CENVAT Credit on the strength of Photocopy of bill of entry which was certified by the Custom Authority. The Revenue has denied the CENVAT Credit on the ground that only original copy is valid document for availing the CENVAT Credit. 2. Sh. Vinay Kansara Ld. Counsel appearing on behalf of the appellant submits that the original bill of entry was lost in t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....• CCE, Vapi Vs. Mehta Hwa Fuh Plastics Pvt. Ltd. 2012 (285) ELT 253 (Tri.- Ahmd.) • Commr. Of Cus & C.Ex. Vs. Matsushita Television & Audio India Ltd 2015 (324) ELT 264 (All.) • Chloride Alloys India Ltd. Vs. CCE, Bangalore-l 2015 (321) ELT 265 (Tri.-Bang.) • Union of India Vs. Kataria Wires Ltd 2009 (241) ELT 31 (M.P.) • CCE, Kolhapur Vs. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ang.) • DSM Sugar Vs. CCE, Meerut-ll 2013 (287) ELT 236 (Tri-Del) • Century Rayon Vs. CCE, Thane-I 2014 (309) ELT 524 (Tri- Mum.) 4. On careful consideration of submission made by both the sides and perusal of the records, I find that though the credit was availed by the appellant on photocopy but photocopy was certified by Custom Authority that means the bill of entry....