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2013 (12) TMI 932 - CESTAT AHMEDABADCenvat credit availed on the basis of Xerox copies of the bills of entry - Original duty paying documents not made available by the appellants – Held that:- No efforts were made by the appellants to approach Jurisdictional Officer for necessary certification regarding duty paid nature of inputs - original bills and entry were never available with the appellants and that is why straightway after receipt of show cause notice they started justifying their claim on the lines of receipt and utilization of inputs in the manufacturer of finished goods - immediately on receipt of show cause notice the appellant should have come forward with the original copies of bills and entry to justify that cenvat credit was properly taken. Copy of FIR only talks about the fire in the factory and not about the loss of the concern bills of entries - Because no such discussion is coming out from the order in original that appellant has claimed the originals to have been lost in a fire - The fire, if any must have broken out only after adjudication proceedings got completed - the contention of the appellants that the original bills and entry were destroyed in the fire and were not available, is not acceptable - original documents for taking Cenvat Credit were never available with them and cenvat credit cannot be taken on the strength of Xerox copies of bills of entry under Rule 9 (1) of the Cenvat Credit Rules - the cenvat credit has been correctly denied to the appellant and penalty has been correctly imposed by Commissioner (A) – Decided against Assessee.
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