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2018 (9) TMI 1199 - CESTAT KOLKATACENVAT Credit - duty paying invoices - Duplicate Copy of Invoice - Rule 9(1) of the Cenvat Credit Rules, 2004 - Held that:- M/s. Bhuwania Associates Pvt. Ltd., have furnished the details of Bank Statement, payment particulars, gate register and statutory documents like JVAT certificate which show that the goods in question have been received in the appellant’s factory and used by them in manufacture of their final products. It is imperative to note that the mistakes occurred on the part of the dealers which were inadvertently made by their accountant in the course of filing details in the Triplicate copy of the invoices - the appellant is eligible for availing Cenvat Credit on the basis of these invoices - credit allowed. CENVAT Credit - credit availed on the basis of ‘Triplicate Copy’ of invoices - Held that:- The dealer has accepted their fault of retaining the duplicate copy of invoices and sending the Triplicate Copy. However, all the invoices along with other documents were seized by the Department - credit allowed. Cenvat Credit amounting to ₹ 6,72,583/- - Held that:- These invoices contained the details of the manufacturer (SAIL) and duty details. M/s. H. P. Exim Pvt. Ltd. is a registered dealer and the stock is duty paid. These purchases have been made against the old stock prior to registration - It is not the Revenue’s case that the input were not duty paid or were not received by them or do not stand utilized in the manufacture of final products. As such, denial of credit on the basis of discrepancies, which are treated as technical, is neither justified nor warranted - credit allowed. Appeal dismissed - decided against Revenue.
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