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2010 (7) TMI 577 - AT - CustomsDocuments for availing cenvat credit - Denial of credit was that the assessees produced only photocopies of the original invoices on the strength of which credit was taken but did not produce original of the transporters - Find that receipt of the goods in the assessee’s factory and the use thereof stand confirmed by the report of the officer - The assessee’s stand that the non-production of the original was due to its loss does not stand controverted - The photocopy of the original invoice shows that the goods have discharged duty - The cumulative circumstances led to the conclusion that credit is to be extended to the assessees as their claim namely inputs being duty paid, and the use thereof in the factory of the assessees stands established - Failure on the part of the department due to long time gap to verify the transporters copy in original cannot lead to denial of substantive benefit of credit to the assessees - Held that, the impugned order and reject the appeal.
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