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2018 (2) TMI 816 - HC - Central ExciseCENVAT credit - duty paying documents - Rule 9 of the Cenvat Credit Rules, 2004 - Held that: - rule 9 nowhere provides that Cenvat credit cannot be availed on the basis of photocopy of the documents especially when the respondents have not disputed the correctness of the contents of the photocopies of the invoices produced by the petitioner - From the perusal of the certificate issued by the Superintendent, Customs and Central Excise, Range-III, Division-I, Ghaziabad, it is evident that the excise duty has been duly paid by the petitioner - petition allowed.
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