COMMR. OF C. EX. & SERVICE TAX, MEERUT-II Vs. CENTURY PULP AND PAPER
LAWS(CE)-2015-3-55
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on March 24,2015

Commr. Of C. Ex. And Service Tax, Meerut -Ii Appellant
VERSUS
CENTURY PULP AND PAPER Respondents

JUDGEMENT

- (1.)Ashok Jindal, Member (J)
(2.)REVENUE is in appeal against the impugned order wherein the Ld. Commissioner (A) allowed Cenvat credit on the basis of attested copy of bills of entry. Heard the parties. Considered the submissions.
In this case the short issue involved is that whether respondent is entitled to take Cenvat credit on the strength of the attested copy of Bill of Entry or not.

(3.)THERE is no dispute that duty has been paid by the respondent themselves and goods have been received by them. Therefore, Cenvat Credit cannot be denied to the appellant. Moreover if there is no dispute on the bills of entry same can be verified from the Revenue's record. Therefore, I do not find any infirmity with the impugned order. Same is upheld. Appeal filed by the Revenue is dismissed.
(Dictated and pronounced in the open Court)

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