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2017 (12) TMI 1487 - AT - Central ExciseCENVAT credit - duty paying documents - denial of credit on the ground that the same has been availed on the basis of photo copies of the invoices, which cannot be held to be eligible documents - Held that: - learned advocate submits that though the documents could not be produced before Audit Officer but during the adjudication, they contended that such original invoices are available with them and they should be given an opportunity to produce the same. The said plea of the appellant does not stand considered by the authorities below - matter remanded to the Original Adjudicating Authority for examination of the documents to be produced by the appellant, for which they would be given an opportunity - appeal allowed by way of remand.
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