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TMI Blog2016 (6) TMI 1099X X X X Extracts X X X X X X X X Extracts X X X X ..... - Final Order Nos. 20446 - 20447/ 2016 - Dated:- 22-6-2016 - SHRI S.S. GARG, JUDICIAL MEMBER Shri K. Krishnamurthy, Consultant : For the Appellant Shri Mohd. Yusuf, AR : For the Respondent ORDER Per: S.S. GARG The present appeals are directed against the Orders-in-Appeal dated 16.08.2013 vide which the learned Commissioner (Appeals) dismissed the two appeals of the appellant and upheld the order of the adjudicating authority. Briefly the facts of the present case are that the appellants are manufacturers of excisable goods falling under Chapter heading 85371000 and are availing benefit of cenvat credit under Cenvat Credit Rules 2004. During the period January 2008 to June 2011 appellant availed the cenvat credit o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon ble Tribunal in the case of Controls Drives Coimbatore (P) Ltd. Vs. CCE, Coimbatore reported in [2008 (222) E.L.T. 470 (Tri.-Chennai)] wherein it is held that cenvat credit of CVD taken on the basis of photocopy of Courier Bills of Entry is allowed as there was no dispute about receipt and duty paid nature of inputs and utilization in the manufacture of final products. He also relied upon the decision of the Tribunal in the case of CCE, Lucknow Vs. Fusion Electronics (P) Ltd. reported in [2011 (264) E.L.T. 513 (Tri.-Del.)] wherein while dismissing the appeal filed by the Department the Honble Tribunal held that, denial of credit to importer on ground that original bill of entry in the name of importer was not produced, found to be i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the present appeals is whether the appellants are entitled to cenvat credit on the basis of photocopy of Courier Bill of Entry. It is a fact that there is no dispute in the present case regarding the receipt of inputs and payment of duty on the final product and the eligibility of the appellant to avail the cenvat credit on the duty paid on inputs. In view of the judgments relied upon by the appellant cited supra, I am of the considered opinion that the cenvat credit on photocopy of the Courier Bill of Entry cannot be denied as the same is a proper document under Rule 9 of the Cenvat Credit Rules 2004 and the case of the appellant is fully covered by the judgments cited supra. Therefore, I allow both the appeals of the appellant by sett ..... X X X X Extracts X X X X X X X X Extracts X X X X
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