2011 (4) TMI 149

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..... o are manufacturers of electrical transformers, on the ground that the credit was taken on the strength of photostat copies of invoice which is not a valid duty paying document for the purpose of availment of credit. In addition a penalty of Rs.30,000/- has been imposed.   2. Heard both sides. The show-cause notice proposed denial of credit on the ground that the photostat copies were not va .....

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..... ling credit. The assessees have raised the plea before the Tribunal that they were not in a position to submit the original as they had been lost/misplaced by the job worker. However, this plea was not raised before the lower appellate authority in the appeal against the order of the adjudicating authority who had denied credit also on the ground of non-availability of evidence of receipt of input .....

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