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2017 (1) TMI 1482 - AT - Central ExciseCENVAT credit - shortage of the raw material - Rule 9(2) of the CCR, 2004 - Held that: - it appears that the appellant has availed the credit of ₹ 45,789/- on the basis of Xerox copy of invoices which was not accepted by the lower officers and they have raised the demand - in the case of Cords Cable Industries Ltd. v. CCE, Jaipur-I [2013 (11) TMI 983 - CESTAT NEW DELHI] the Tribunal allowed carbon copy/extra copy of the invoices as basis to avail the Cenvat credit. Though the appellant has submitted Xerox copies, the authorities have not provided any opportunity to them to provide the original copies. If the primary evidence is not given, then secondary evidence is admissible as per the proviso to Section 63 of the Indian Evidence Act, 1872. Appeal allowed in part.
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