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2018 (6) TMI 316 - AT - Central ExciseCENVAT credit - duty paying documents - denial on the ground that credit claimed against photocopies of the bills of entry and without receipt at their premises - Held that:- There is no dispute that the goods had been utilized for the purposes of manufacture - the disallowance of CENVAT credit is not sustainable. Reliance placed in the case of Commissioner of Central Excise & Customs, Vadodara – II v. Steelco Gujarat Ltd [2010 (2) TMI 307 - GUJARAT HIGH COURT], where it was held that mere zerox copy by itself should not be made the basis of allowing the credit but where the assessee has made efforts to get the said xerox copy attested by the Range Superintendent of the supplier’s end and has established beyond doubt that the duty stands paid on the goods and the goods stand received by him - credit allowed. Appeal allowed - decided in favor of appellant.
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