9911796707
TMI Blog2018 (4) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... entral Excise, Noida [2015 (7) TMI 1228 - CESTAT NEW DELHI], where it was held that 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 - credit allowed - appeal allowed - decided in favor of appellant. - Appeal(s) Involved: E/21436/2017-SM - Final Orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le to (g) of the Cenvat Credit Rules, 2004 and the credit availed on such documents for the period from October 2009 to December 2013 amounted to ₹ 5,21 ,777/-. On this allegation, a show-cause notice dt. 07/1 1/2014 was issued and after following the due process, the Jt. Commissioner vide Order-in-Original dt. 23/02/2015 confirmed the demand of ₹ 4,99,775/along with interest and penal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the purpose of availing the CENVAT Credit, there is no distinction between a normal bill of entry and a courier bill of entry and courier bill of entry is as good as original bill of entry. He further submitted that this issue is whether Bill of Entry as appearing in Rule 9 of CCR also includes courier bill of entry is settled by the Hon'ble CESTAT in the case of CCE Vs. Interface Microsyst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y covered in favour of the appellant by various decisions of the Tribunal cited supra and therefore by following the ratios of the above said decisions, I am of the considered view that credit has rightly been taken on courier bill of entry and the impugned order is not sustainable in law. Accordingly, the impugned order is set aside by allowing the appeal of the appellant with consequential relie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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