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2018 (3) TMI 762 - CESTAT MUMBAICenvat Credit - Suo moto credit taken once again - The case of the department is that after reversal of credit duty, due to availability of invalid documents, appellant on their own should not have taken credit, they should have followed the procedure of Central Excise Act and rules made thereunder - Held that: - There is no specific copy was earmarked in terms of Rule 9 of Cenvat Credit Rules, 2004 for availing Cenvat Credit. As regard the credit availed on Xerox/extra copies of invoices, credit cannot be denied only on the basis that the invoices are not original. The purchase of goods made from the foreign/domestic supplier. If all these aspects are found to be correct then merely on the basis of copies, of Cenvatabe documents are other than original copies credit cannot be denied. Matter remanded to the Original adjudicating authority with clear direction that only on the nature of document prevailing in the present case credit cannot be denied - appeal allowed by way of remand.
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