Whether the Cenvat Credit is available on the strength of Xerox Copy of Bill of Entry?

We are sharing with you an important judgment of Hon’ble CESTAT-Mumbai in the case of Commissioner of Central Excise, Kolhapur Versus Shah Precicast (P) Ltd. [AIT-2012-292-CESTAT] on the issue: Issue: Whether the Cenvat Credit is available on the strength of Xerox Copy of Bill of Entry? Facts: In the present case, during the course of scrutiny of the records of M/s Shah Precicast (P) Ltd. (Respondent), it was found that they had taken Cenvat credit on the strength of the Xerox copy of the bill of entry. Therefore, the Revenue issued a show-cause notice for wrong availment of Cenvat credit on...