2008 (7) TMI 722

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..... der]. - Heard both sides. The Appellants have been denied CENVAT credit in respect of the impugned goods on the ground that they have submitted the photocopy of the bill of entry instead of triplicate copy of the bill of entry. Shri S.P. Ghosh, learned Consultant appearing on behalf of the Appellants states that the impugned goods are parts of Forklift Trucks which were imported by the Appellant .....

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..... produced to the jurisdictional excise officials for verification. 2. Considering the special nature of the goods obtained through courier imports and also considering the fact that the photocopy of the computer generated bill of entry is attested by the customs appraising official, it is felt that the Appellants as a special case should be allowed duty credit subject to proof of utilization .....

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