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TMI Blog2018 (1) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is directed against Order-in-Appeal No.NOI-EXCUS-002-APP-980-16-17 dated 18/01/2017 passed by Commissioner of Customs & Central Excise (Appeals-II), Noida. 2. The brief facts of the case are that the appellant was engaged in the manufacture of various machines. The appellant availed Cenvat credit of duty paid on inputs and capital ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be recovered from them. On contest the issue was adjudicated through Order-in-Original No.24/ADC/N-II/2015-16 dated 30/12/2015, wherein the Original Authority confirmed the demand. Being aggrieved by the said order, the appellant preferred appeal before Commissioner (Appeals). The ld. Commissioner (Appeals) decided the said issue through impugned Order-in-Appeal No.NOI-EXCUS-002-APP-980-16-17 dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no dispute on receipt of inputs and capital goods on being received and utilized in the manufacture of their final product even when the importer were constrained to use photocopy of the Bill of Entry for the purpose of taking Cenvat credit in view of the fact that the original document could not be available to each importer as held in the case of Controls & Drives Coimbatore (P) Ltd. Versus Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of Customs, the goods were received in the factory and they were used in the manufacture of final product and Cenvat credit of CVD paid on the input was availed as Cenvat credit. Only dispute was whether the photocopies of the Bill of Entry for availing Cenvat credit were admissible document in view of Rule 9 of Cenvat Credit Rules, 2004. I find that this Tribunal has decided this issue in the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit are sought to be denied cannot be sustainable." In view of the findings of the precedent decision of this Tribunal in above stated two cases, I hold that under the facts and circumstance of the case Cenvat credit of Rs. 8,19,655/- was admissible to the appellant. I, therefore, allow the appeal filed by appellant by setting aside the impugned Order-in-Appeal dated 18/01/2017. (Dictated & Pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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