2023 (5) TMI 382

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.... this appeal is whether the appellant have rightly taken cenvat credit on the basis of 'courier bill of entry' for import of their inputs - spare parts. 2. The brief facts are that the appellant have availed cenvat credit on the strength of photocopies of six Courier Bills of Entries of CVD and ADC and thus, have taken a total cenvat credit of Rs.77,446/-. 3. It appeared to Revenue (pursuant to Audit) that under the provisions of Rule 9(1)(c ) of CCR, Bill of entry is one of the documents, on which cenvat credit can be taken. However, photocopy of bill of entry is not a prescribed document. The credits were taken during the period May, 2016 to November, 2016. Show cause notice dated 28.06.2019 was issued invoking the extended period o....

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....5. The appellant also pointed out that there is no allegation in the show cause notice about non-receipt of the inputs or non-use of the said inputs in the factory of the appellant. The appellant have maintained proper records of receipts of such inputs in their statutory records. Further payment of CVD and ADC is not in dispute. The appellant also produced copies of purchase invoices of the foreign suppliers. Further, urged that as the duty paid nature of inputs and their receipt and use in their factory is not in dispute, the credit may be allowed in terms of Rule 9(2) of CCR, which provides that the Adjudicating Authority may allow the cenvat credit, even if invoices do not contain all the details, upon verification and on being satisfie....