Koso India Pvt Ltd vs Commissioner Of Central Excise, ... on 23 October, 2017
6. After, considering the submissions of both the parties, I find that as far as taking Cenvat credit on the basis of photocopy of the courier bill of entry is concerned, the appellants are entitled to claim the Cenvat credit on the basis of courier bill of entry and in support of this submission, I find that in case of Union of India vs. Hira Steels Ltd 2011 (273) E.L.T. 370 (Chattisgarh), Cenvat credit taken on photocopies has been held to be valid, as there is no dispute regarding the receipt of duty paid inputs under such invoices and their use in the manufacture of finished goods cleared on payment of duty. Further, as far as allegation regarding taking Cenvat credit of 100% in the first year of acquiring the capital goods, I find that the appellant has submitted that originally when the machinery was acquired in their factory, they had taken only 50% of the credit in the year of receipt and the balance 50% was taken only in the next financial year.