2015 (9) TMI 1549

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..... importers, obviously all such importers cannot be given original documents, and as such, production of photocopies of bill of entry cannot be denied with the benefit of cenvat credit - appeal rejected - decided against Revenue. - Excise Appeal No. E/55305/2014 -Ex[SM] - FINAL ORDER NO. 53986 /2015 - Dated:- 1-9-2015 - Hon'ble Mr. S.K. Mohanty, Member (Judicial) Mr. R K Mishra, DR for .....

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..... has passed a reasoned and speaking order holding that the appellant is eligible for cenvat credit on the photocopy of the courier bill of entry. To substantiate his above stand, the Ld. Commissioner (Appeals) has relied on various decisions of this Tribunal wherein the issue decided is to the effect are that when the courier agency has been permitted to file common bill of entry on behalf of seve .....

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..... er service, and in view of the fact that the receipt of the disputed goods and their utilization for the intended purpose have not been disputed by the Central Excise Department, the Cenvat credit cannot be denied to the appellant. 3. In view of above, I do not find any infirmity in the impugned order passed by the Commissioner (Appeals), and as such, the appeal filed by the Revenue is dismisse .....

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