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1. Whether cenvat credit cannot be taken on the basis of photocopy/true copy of the bill of entry – credit cannot be allowed on the basis of photocopy of bill of entry - AT

2. CENVAT Credit - duty paying documents - Rule 9(1)(a) of Cenvat Credit Rules, 2004 - CENVAT Credit on the basis of photocopy of seven bills of entry - Credit allowed - AT

3. Denial of CENVAT CRedit - Nexus with manufacture - credit taken on supplementary invoices allowed - AT

4. CENVAT Credit - denial of Cenvat Credit on the ground that the appellant have taken the Cenvat Credit suo-moto as they have also filed the refund claim - The appellant...

5. Denial of benefit of CENVAT Credit on Xerox copy of courier bill of entry - appellant have correctly claimed the CENVAT Credit on the photocopy of the courier bill of...

6. Denial of benefit of CENVAT Credit on Xerox copy of courier bill of entry - appellant have correctly claimed the CENVAT Credit on the photocopy of the courier bill of...

7. Cenvat credit - fire in the factory - original documents for taking Cenvat Credit were never available with them and cenvat credit cannot be taken on the strength of...

8. CENVAT Credit - valid duty paying documents or not - Transfer Memos - Endorsed Bill of Entry - It is to be noted that the bill of entry is one of the approved documents...

9. Denial of re-credit of Cenvat credit - if the appellant does not take any credit then no such mal-practice can happen and no credit can be accumulated. Moreover, it also...

10. CENVAT credit - duty paying invoices - endorsed Bill of Entry - in some of the Bills of Entry, the endorsement was signed by the Customs authority - Credit cannot be denied - AT

11. CENVAT credit - photo copy of courier Bill of Entry - bill of entry in case of courier is filed consolidated in respect of various importers, if that is so then it is...

12. The case involved a dispute over CENVAT Credit denial based on a board circular alleging undervaluation of assets and claiming dual benefits. The Circular merely advised...

13. CENVAT Credit - availment of credit fraudulently without receipt of inputs - Merely on the basis of the transporter records and RTO check-post reports, it cannot be...

14. Cenvat credit - duty paying documents - debit note cum bills - duplicate copies of invoice - credit allowed - AT

15. CENVAT Credit - duty paying invoices - performa invoices - the documents required under the Rule 9 are not confined to merely invoices but these may be any documents,...