2018 (10) TMI 7

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.... Per: V. Padmanabhan: The present appeal is filed against the 84/2018 dated 28.03.2018 passed by the Commissioner (Appeals), CGST, Dehradun. 2. The appellant is engaged in the manufacture of paper and paper products, writing and printing papers. They imported certain consignments by courier, from time to time. Such consignments were cleared by the courier company by filing a consolidated B....

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....at the imports were genuine and components were received in the factory and were utilised and the same is not in dispute. There is other documentary support to evidence procurement of such components and receipt of the same in the factory of the appellant. He submitted that the cenvat credit could not be denied only for the reason that the credits have been availed on the basis of the photocopy of....

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....s. He submitted that the cenvat credit cannot be allowed. 6. Heard both sides and perused appeal record. 7. The appellant has procured various components from time to time for use in their factory, through the courier import route. The bills of entry was filed by the courier company but these were filed in a consolidated way, with each bill of entry covering the imports made by several impor....

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....f the department is that the respondents have not produced the bill of entry in their own name. This clearly overlooks the customs procedure prescribed for the clearance of the goods imported by courier mode. When the goods are imported through courier agency, it is not in dispute that the courier agency are permitted to file bill of entry on behalf of the importer-consignee and clear the consignm....