2016 (2) TMI 555

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..... -Appeal No. YDB/242/M-II/2010 dated 12.05.2010 decided by the Commissioner (Appeals) denying the benefit of CENVAT Credit on Xerox copy of courier bill of entry. 2. Briefly the facts of the case are that the manufacturer of excisable goods viz. "encapsulation machine, parts of accessories", falling under Chapter heading 84798970 and 84799040 of Central Excise Tariff Act, 1985. The appellant impor .....

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..... rities below have wrongly denied him the benefit of CENVAT Credit. The ld. AR reiterates the finding of the lower authorities. 3. The only point which is to be decided by me is whether a courier bill of entry is a valid document for claiming CENVAT Credit under Rule 9 of CENVAT Credit Rules, 2004. 4. Ld. Counsel for the appellant has submitted that this issue is squarely covered by number of jud .....

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..... circumstances of the present case and I hold that the appellant have correctly claimed the CENVAT Credit on the photocopy of the courier bill of entry filed by them and CENVAT Credit cannot be denied on mere technical grounds and therefore I allow the appeal of the appellant and set aside the impugned order with consequential relief, if any. ( Pronounced in Court on 8.1.2016 )
Case laws, Deci .....

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