2018 (7) TMI 984 – CESTAT NEW DELHI – TMI – CENVAT Credit – duty paying documents – credit availed on the basis of photo copy of the bills of entries accompanied by the invoice – Rule 9 of Cenvat Credit Rules, 2004 – units dispatched from port itself – Held that:- In this case, just to save the additional expenditure incurred the appellant has despatched the consignment to their various units from the port itself – As long as the input is received in the factory of the production and used for the manufacture of excisable goods, there should not be any bar in taking Cenvat credit under Rule 9 thereof which is substantial benefit and not to be denied on account and procedural ground.
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CENVAT Credit allowed – appeal allowed – decided in
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efore, the credit has been taken in incorrect manner contrary to the Cenvat Credit Rules. 3. The ld. Advocate states that the similar issue has been decided in case of their own unit at Gurgaon which is also one of the unit who has availed credit at the strength of such invoice and copy of Bill of Entry. 4. The fact about the application of the findings of Commissioner, Central Excise, Gurgaon and subsequent acceptance thereof, by the Committee of Chief Commissioner was brought to the notice of ld. Adjudicating Authority in case of impugned order. However, he has not accepted the same relying on the judgment of Union of India Vs. Kamlakshi Finance Corporation Ltd. – 1991 (55) ELT 433(SC), wherein he has not bound by the order of the other C
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e appeal. The issue lies in a narrow compass and the availability of the Cenvat credit at the strength of photo copy of the bills of entries accompanied by the invoice thereof. In this case, just to save the additional expenditure incurred the appellant has despatched the consignment to their various units from the port itself. As long as the input is received in the factory of the production and used for the manufacture of excisable goods, there should not be any bar in taking Cenvat credit under Rule 9 thereof which is substantial benefit and not to be denied on account and procedural ground. In this case, Revenue has not brought before us there is any loss caused by the appellant to the Revenue but for the procedural aspect of taking cre
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