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2010 (2) TMI 307 - HC - Central ExciseCenvat/Modvat- Whether in the facts and in the circumstances of the case the assessee is entitled to take Cenvat credit on attested copy of the invoice (triplicate copy of the invoice) issued by the manufacturer in terms of Rule 9 of Cenvat Credit Rules, 2004? (b) Whether in the facts and in the circumstances of the case of the assessee, can an attested invoice (triplicate copy of invoice) be considered to be a document for the purpose as contemplated under Rule 9 of the Cenvat Credit Rules, 2004? (c) Whether in the facts and the circumstances of the case the Hon’ble Tribunal and the learned Commissioner (Appeals) have committed an error in granting Cenvat Credit to the Assessee? Held that- the Tribunal has observed 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, denial of credit on this procedural irregularity would not be justified. There is no infirmity in the Tribunal order.
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