2018 (8) TMI 538

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....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 the Head Office, therefore, they have produ....

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....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. Shah Precicast P. Ltd. 2011 (269) ELT 407 (Tri.-Mumbai) * Bharat Heavy Electricals Ltd. Vs CCE, Bhopal 2014 (313) ELT....

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.... 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 is not under doubt. Secondly, he has produced various documents such as bills of entry along with copy of transport LR and Challan, stock register, gate inward register etc. which establis....