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Spentex Industries Ltd V/S Commissioner of Central Excise

    Appeal No. E/50408/2016-SM (Arising out of Order-in-Appeal No. BHO-EXCUS-001-APP-090-15-16 Dated 30.11.2015 Passed by the Commissioner (Appeals), Central Excise, Jaipur-II) and Final Order No. 56865/2017

    Decided On, 26 September 2017

    At, Customs Excise Service Tax Appellate Tribunal Principal Bench New Delhi

    By, MEMBER

    For Petitioner: Manish Saharan And For Respondents: R.K. Mishra

Judgment Text

1. Appellant is in appeal against the impugned order where in the cenvat credit on the strength

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of the Photocopy of Bill of Entry has been denied to the appellant as photocopy Bill of Entry is not proper document to avail cenvat credit in terms of Rule 9(2) of the Cenvat Credit Rules, 2004. Heard the parties. It not disputed that the appellant is not received goods against the said Bill of Entry and there is no such allegation that the goods imported by the appellant has been diverted somewhere else. In the absence of the these evidences, the cenvat credit on Photocopy Bill of Entry cannot be denied to the appellant in the light of the decision of the Hon'ble High Court of Allahabad in the case of Matsushita Television And Audio India Ltd.

2. Therefore, I hold that the appellant has correctly avail the cenvat credit on the strength of the Photocopy of Bill of Entry. In the circumstances, the impugned order is set aside and the appeal is allowed with consequential relief, if any

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