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TMI Blog2018 (4) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... st. Commissioner(AR), For the Respondent per: S.S. GARG The appellant has filed these two appeals against the impugned order dt. 13/09/2017 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has denied the CENVAT credit on Xerox copies of courier Bill of Entry and confirmed the demand in terms of Rule 14 of CENVAT Credit Rules and proviso to Section 1 IA of the Central Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redit as per CENVAT Credit Rules, 2004(CCR). During the course of audit, it was noticed that the appellant had irregularly availed CENVAT credit of Rs. 5,17,337/- on Xerox copies of the courier bills of entry which are not prescribed documents as per Rule 9 of CCR whereas the Board's Circular No.31/2007-Customs dt. 29/08/2007 clarified that whenever consignee intends to take Cenvat credit in r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Excise Act, 1944. On this allegation show-cause notices were issued proposing to demand and recover the irregularly availed CENVAT credit. After complying with the principles of natural justice, original authority confirmed the demand along with interest and penalty. Aggrieved by the said order, appellant filed appeals before the Commissioner(Appeals) who also rejected the appeals. Hence the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [Final Order No. A/71157/2016 dt. 01/12/2016] iii. CCE, Surat vs. Survoday Blending (P) Ltd. [2012(278) ELT 373 (Tri, Ahmd.)] 5. On the other hand, the learned AR defended the impugned order. 6. After considering the submissions of both sides and perusal of records and decision cited above, I am of the view that the issue is covered by the decisions cited supra. By following the said r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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