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TMI Blog2018 (1) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... . Show Cause Notice dated 28.04.2015 was issued proposing to recover the wrongly availed credit along with interest and also for imposing penalties. After adjudication, the original authority confirmed the demand and imposed penalty. The appellant approached the Commissioner (Appeals) and upheld the same. Hence this appeal. 2. On behalf of the appellant, Ld. Counsel Shri Pravin Sharma submitted that the allegation of the department is that Xerox copies of courier bills of entries is not a proper document for availing Cenvat credit. In case of emergency imports, appellants import the raw materials through courier on payment of customs duties. In such import by courier, the courier agency files single bill of entry for the consolidated impor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 253 (Tri.-Ahmd.) 4. Umedica Laboratories Pvt. Ltd. Vs. CCE, Vapi - 2015 (327) ELT 192 (Tri.-Ahmd.) 5. Orient Bell Ltd. Vs. CCE, Noida - 2017 (52) STR 56 (Tri.-All.) 6. Precision Electronics Ltd. Vs. CCE, Noida - 2017 (348) ELT 186 (Tri.-Del.) 7. CCE, Delhi Vs. Interface Microsystems - 2015 (39) STR 313 (Tri.-Del.) 3. Against this, the Ld. AR, Shri K. Veerabhadra Reddy, JC, reiterated the findings in the impugned order. He submitted that the Board vide Circular No. 31/2007 dated 29.08.2007 had clarified that when any consignee wishes to claim Cenvat credit on courier bills of entry, he should be advised to file the normal bill of entry and this would serve as a document for claiming Cenvat credit. That the customs cannot issue sepa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "5. It is not in dispute that the goods imported through courier agency M/s. DHL Express Services have suffered additional duty of customs (CVD). Since, the Courier Bill of Entry has been issued by 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. However, since those photocopies of the courier bill of entry issued in favour 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 reason that the same is not a prescribed document for availment of Cenvat credit. In this contest, I find that the decision cited by the Ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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