At, Customs Excise Service Tax Appellate Tribunal Principal Bench New Delhi
By, THE HONORABLE JUSTICE: ASHOK JINDAL
For Petitioner: Manish Saharan And For Respondents: R.K. Mishra
1. Appellant is in appeal against the impugned order where in the cenvat credit on the strength
Please Login To View The Full Judgment!
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