TMI Blog2007 (8) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... ro alloys and availing Cenvat credit under the Cenvat Credit Rules, 2000. It has availed credit of Rs. 80 on the basis of the office copy of the extra copy of the invoices issued by the supplier of the goods. During the scrutiny of the ER-1 return for April, 2004, it was detected that Cenvat credit was availed on the basis of the photocopy of the office copy of extra copy of invoices. 3. The adjudicating authority on the basis of the material on record found that the assessee never received the invoices in question or that they may have been lost before the goods said to be covered by them were received in the factory. It was, therefore, held that Cenvat credit was not allowable to the assessee. 4. The Appellate Commissioner held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tocopies of the extra copies of the invoices. He has erroneously observed that these were certified copies of the original invoices. 5.1 Certified copies may be produced in proof of the contents of the public documents or parts of public documents of which they purport to be copies, as provided under Section 77 of the Evidence Act. The certified copies of public document can be issued as provided by Section 76 of the Evidence Act. Every public officer having the custody of a public document, which any person has a right to inspect, shall give that person on demand, a copy of it on payment of the legal fees therefor, together with a certificate written at the foot of such copy that it is a true copy of such document or part thereof, as t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the basis of the original invoice. To rely upon a photocopy and that too of some extra copy of the invoice for allowing Cenvat credit would open a door for unscrupulous passes to take wrong credit. Much emphasis has been laid under the rules about the nature and contents of the copies which are to be prepared; The transporter's copy has its own significance be cause the goods are carried under its cover and received in the factory through the transporter. 5.2 In this context, it will be noted that a full Bench of this Tribunal in CCE, New Delhi v. Avis Electronics Pvt. Ltd., reported in 2000 (117) E.L.T. 571 (Tribunal) has, in terms, held in paragraph 11 of the judgment that, the manufacturer was not authorized to avail the credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ra 7 of the judgment, that since credit could be taken on duplicate copy of invoice under the Modvat scheme, the Assistant Collector had correctly held it to be in admissible since it was taken on wrong documentation. In CCE, Pondicherry v. EID Parry (I) Ltd., reported in 2005 (186) E.L.T. 417 (Tri.-Chennai), it was held that, it was settled law that, for availing Modvat credit on the basis of original copy of invoice, prior permission of the Assistant Commissioner had to be obtained during the material period. Any credit taken without such permission would not be admissible as held by the Larger Bench in the case of Avis Electronics (supra). In Paranjape Metal Shapers (P) Ltd. v. CCE, Aurangabad reported in 2004 (175) E ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
