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2014 (4) TMI 602 - AT - Central ExciseDenial of CENVAT Credit - Xerox copy of invoices - Penalty - Held that:- when common bill of entry in the name of several importers is filed by the courier agency and photocopies are given to the importers with the importers name appearing in it, the Cenvat credit cannot be denied to the importer on the ground that the original bill of entry in the name of importer was not produced. At the time of scrutiny of the Central Excise records, the appellant had only the photocopies of the invoices and, as such, the original invoices were not available. Though the appellant plead that at the time of receipt of the goods, the original invoices were available and credit have been taken on that basis only and the original invoices had been misplaced, there is no evidence in this regard. - photocopies on the basis of which the Cenvat credit has been taken are not the copies attested by the Jurisdictional Superintendent, Central Excise. In view of this, I hold that the appellant are not eligible for the Cenvat credit taken on the basis of the zerox copies of the invoices. As regards, the issue of limitation, I am of the view that since the appellant had not disclosed that this credit has been taken on the basis of photocopies, the extended period has been correctly applied, as such, the part of the order upholding the Cenvat credit taken of Rs. 32,153/- penalty of equal amount is to be upheld - Decided partly in favour of assessee.
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