2013 (8) TMI 62

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..... transportation of goods from Kandla Port to the appellant’s factory, the duty paying documents i.e. bill of entry was lost or misplaced – Held that:- In an identical situation, coordinate Bench of the Tribunal in the case of Balakrishna Industries Limited vs. Commissioner of Central Excise & S.T., Jaipur-1 [ 2013 (5) TMI 35 - CESTAT NEW DELHI], has specifically held that credit needs to be allowe .....

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..... mount of penalty imposed on the ground that the appellant has availed cenvat credit on the basis of attested copies of bills of entry. The adjudicating authority is of the view that the appellant could have availed the cenvat credit only on the duplicate copies of bills of entry. 3. Learned counsel would take us through the order in original, show cause notice and the disputed documents. It is hi .....

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..... ative on the other hand would submit that cenvat credit taken on the basis of attested copies of bills of entry is incorrect. It is his submission that the Customs House generally grants any document which is asked for or applied for true copy which does not mean that credit can be taken on such documents. He also tried to distinguish the facts in the case of Balakrishna Industries Limited. 5. We .....

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