9911796707
TMI Blog2013 (11) TMI 1170X X X X Extracts X X X X X X X X Extracts X X X X ..... try have been lost and in response to that, the concerned Customs Authorities issued attested photocopies of the bills of entry - the bills of entry is in the name of the appellant and receipt of the goods covered by the bills of entry in the appellant’s factory is not disputed, and also in view of that fact that the photocopies of the bills of entry attested by the concerned Customs Authorities, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a show cause notice dated 21.2.210 for denial of cenvat credit and also for its recovery along with interest and imposition of penalty. The show cause notice was adjudicated by the Addl. Commissioner vide order-in-original dated 14.2.2011 vide which the cenvat credit of Rs.9,59,273/- availed on the basis of attested photocopies of the bills of entry was denied and its demand was confirmed along wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at there is no dispute that the goods had been received, that in view of this, there is no justification for denial of cenvat credit and as such, the impugned order upholding the cenvat credit demand along with interest and imposition of penalty is not sustainable. The appellant have strong prima facie case and hence, the requirement of pre-deposit of cenvat credit demand along with interest and p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by them. Ongoing through the show cause notice, it is seen that the receipt of the goods covered by the bills of entry in the appellant s factory is not disputed. The only basis for denial of cenvat credit is that the documents on the basis of which the credit has been taken are not the original bills of entry but the photocopies of the bills of entry attested by the Customs Authorities. Howeve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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