TMI Blog2014 (4) TMI 602X X X X Extracts X X X X X X X X Extracts X X X X ..... lable 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmed the above-mentioned Cenvat credit demand alongwith interest and imposed penalty of equal amount under Rule 15 (2) of Cenvat Credit Rules, 2004 readwith Section 11AC of Central Excise Act. The above order of the Assistant Commissioner was upheld by the Commissioner (Appeals) vide order-in-appeal dated 13/9/10, against which the present appeal has been filed. 2. Heard both the sides. 3. Shri Kapil Vaish, Chartered Accountant, the learned Counsel for the appellant, pleaded that so far as Cenvat credit of Rs. 10,194/- in respect of 4 consignment imported through courier and which has been taken on the basis of the photocopy of the courier bill of entry is concerned, in respect of imports through courier, the bill of entry is filed only ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iginal copies of the invoices, that since during the period of dispute the endorsement of the duty paying documents like invoice or bill of entry were not permissible, there was no possibility of some person other than the appellant having availed Cenvat credit on the basis of the same documents, that the Tribunal in the case of Matsushita Television Audio India Ltd. vs. CCE, Noida reported in 2004 (177) E.L.T. 496 (Tri. Del.) has held that when duty paying documents bill of entry and invoices were misplaced after receipt of the goods and for this reason only, photocopy of the original document was available, the Cenvat credit cannot be denied, that Gujarat High Court in the case of CCE, Vadodara II vs. Steelco Gujarat Ltd. reported in 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. In view of this, the Commissioner (Appeals) s order denying the Cenvat credit of Rs. 10,194/- is not sustainable and is liable to be set aside. 7. As regards the Cenvat credit of Rs. 32,153/-, the same is in respect of the domestically procured goods under the invoices of manufacturers. 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 tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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