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2022 (7) TMI 455 - AT - Central ExciseCENVAT Credit - duty paying invoices - credit availed on the strength of Xerox copies of the purchase invoices - HELD THAT:- The credit was denied only on the basis that appellant failed to produce original copy of invoices. However, there is no dispute as regards the purchase of goods and use thereof in the manufacture of final product. The goods is entered in the purchase accounts and therefore, purchase of goods, receipt and use thereof in the manufacture of final products is not disputed. Merely because the original copy of invoice is not available, it cannot alter the important criteria of availing the credit when it is satisfies other criteria. It is settled that availment of credit on the strength of photo copies of the invoices is just a procedural lapse and cannot be made the basis to disallow the credit. For this reason, in the absence of any evidence that appellant had not received the goods, credit cannot be denied. The reasons for denial of credit is not sustainable - credit allowed - decided in favor of appellant.
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