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TMI Blog2015 (10) TMI 1671X X X X Extracts X X X X X X X X Extracts X X X X ..... enied to them merely on the ground of technicality. Accordingly, I set aside the impugned order - Decided in favour of assessee. - E/20270/2014-SM - Final Order No. A/20430/2015 - Dated:- 20-2-2015 - Ms. Archana Wadhwa, Member (J) None, for the Appellant. Shri S. Teli, AR, for the Respondent. ORDER Appellants have been denied Cenvat credit to the tune of ₹ 20,46,576/- a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efit of Cenvat credit on sole technical ground that the same was availed on the basis of photocopies is neither justified nor warranted. 2. It is further seen that the appellants during the course of adjudication produced a certificate by the Deputy Commissioner of Customs having jurisdiction on import port clarifying that the importer has paid duty on the goods imported by them which were the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... concerned office or in the alternative, could have directed the appellant to produce the original certificate. 3. I fully agree with the contention of the appellants that in the absence of any dispute or doubt about the receipt, consumption and proper utilization of the inputs in the appellants factory, the credit cannot be denied to them merely on the ground of technicality. Accordingly, I s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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