TMI Blog2010 (2) TMI 307X X X X Extracts X X X X X X X X Extracts X X X X ..... 2004? (b) Whether in the facts and in the circumstances of the case of the assessee, can an attested invoice (triplicate copy of invoice) be considered to be a document for the purpose as contemplated under Rule 9 of the Cenvat Credit Rules, 2004? (c) Whether in the facts and the circumstances of the case the Hon’ble Tribunal and the learned Commissioner (Appeals) have committed an error in granti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Section 35G of the Central Excise Act, 1944, proposing to formulate the following substantial questions of law for determination and consideration of this Court: (a) Whether in the facts and in the circumstances of the case the assessee is entitled to take Cenvat credit on attested copy of the invoice (triplicate copy of the invoice) issued by the manufacturer in terms of Rule 9 of Cenvat Cred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te copy of the invoice, duly attested by the Jurisdictional Range Superintendent at the supplier's end to evidence the duty paying character of the said invoice in question. He further observed that there is no dispute about the duty paid character of the inputs, receipt of the same in the Appellants' factory and utilization for manufacture of final product. The learned Commissioner therefore came ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ttested by the Range Superintendent of the supplier's end and has established beyond doubt that the duty stands paid on the goods and the goods stand received by him, denial of credit on this procedural irregularity would not be justified. The Tribunal has therefore confirmed the order passed by the Commissioner (Appeals). 4. In view of the above concurrent findings of fact by both the appellate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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