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TMI Blog2015 (7) TMI 1228X X X X Extracts X X X X X X X X Extracts X X X X ..... the courier agency in favour of various parties/consignees, there was no scope for issuing the original invoice in favour of each and every party - since those photocopies of the courier bill of entry issued in favor of the consignees are duly authenticated by the authorities posted at the port of import, the authenticity of the said documents cannot be doubted and credit cannot be denied for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on the courier invoices issued by M/s. DHL Express India Pvt. Ltd., the appellant had taken additional duty of customs as Cenvat credit. She further submits that the said courier document has been duly authenticated by the Customs Authorities posted at the International Airport. It is her submission that since, the said documents were issued to various parties named therein, the original cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Ltd. v. CCE reported in 2013-TIOL-830-CESTAT-DEL. 3. Controls Drives Coimbatore (P) Ltd. v. CCE reported in 2008 (222) E.L.T. 470 (Tri.-Chennai) 4. Ruby Mills Ltd. v. CCE reported in 2007 (220) E.L.T. 212 (Tri.-Mumbai) = 2009 (15) S.T.R. 616 (Tribunal) 5. Shivkripa Ispat (P) Ltd. v. CCE, 2010 (262) E.L.T. 477 (Tri.-Mumbai) 6. UOI v. Kataria Wires Ltd. reported i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nefit is justified. He further relies on the Circular of C.B.E. C. issued from file F. No. 450/97/2005-Cus.IV, clarifying that Cenvat credit is permissible only on the normal Bill of Entry and not on the basis of photocopy of the courier Bill of Entry. 4. Heard the ld. Counsel for both the sides and perused the records. 5. It is not in dispute that the goods imported through courier agency ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ended on the photocopy of the bill of entry issued by the courier agency by holding that the same was special category of imports and the credit cannot be denied. 6. Considering the fact that the Cenvat credit has been allowed by the Co-ordinate Bench of this Tribunal, I am of the view that the appellant is entitled for Cenvat credit on the Courier Bill of Entry issued by the courier agency. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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