2016 (1) TMI 1278

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..... s u/r 9 of CCR, 2004? - Held that: - similar issue decided in the case of CONTROLS & DRIVES COIMBATORE (P) LTD. Versus COMMISSIONER OF C. EX., [2007 (11) TMI 57 - CESTAT CHENNAI], where it was held that photocopy of B/E cannot be said invalid documents to avail credit - appeal allowed - decided in favor of appellant.
Mr. S.S. Garg, Member (Judicial) Shri M.P. Kasale, Advocate for the appellant .....

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..... the AC confirmed the demand vide Order-in-Original and the Commissioner (Appeals) upheld the Order-in-Original. The present appeal has been filed by the appellant. 3. Ld. Counsel for the appellant submitted that as per the Bill of Entry Regulation, 1976, courier bill of entry is a valid document for clearance of any imported goods and this is so provided as per Regulation 5(3) proviso of Courier .....

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