2015 (11) TMI 1407 - AT - Central Excise

CENVAT Credit - Relevant documents - whether respondent is entitled to take Cenvat credit on the strength of the attested copy of Bill of Entry or not - Held that - There is no dispute that duty has been paid by the respondent themselves and goods have been received by them. Therefore, Cenvat Credit cannot be denied to the appellant. Moreover if there is no dispute on the bills of entry same can be verified from the Revenue s record. - infirmity with the impugned order. Same is upheld - Decided against Revenue.

Summary

The Appellate Tribunal CESTAT NEW DELHI upheld the decision allowing Cenvat credit based on attested copy of bills of entry. The Revenue's appeal was dismissed as there was no dispute on duty payment and receipt of goods by the respondent.