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2018 (8) TMI 610 - AT - Central ExciseCENVAT Credit - duty paying invoices - credit was availed on the basis of the quadruplicate copy of the invoice which was found in the appellant’s record - Held that:- It is on record that the appellant has lost the duplicate copy of the invoice which was to accompany the goods, from the supplier. However, after taking up the matter with the supplier, they have produced quadruplicate copy of the invoice which evidences supply of inputs. To this effect appellant submitted an affidavit also on record regarding the receipt of the inputs. In the case of Rathi Special Steels Ltd. [2017 (1) TMI 1482 - CESTAT NEW DELHI] the Tribunal has expressed the opinion that if the primary evidence is not given, then secondary evidence is admissible as per the proviso to Section 63 of the Indian Evidence Act, 1872. Credit allowed - appeal allowed - decided in favor of appellant.
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