TMI Blog2013 (1) TMI 527X X X X Extracts X X X X X X X X Extracts X X X X ..... in the manufacture and duty has been paid. Therefore, there is nothing legally or factually wrong with the impugned order. In favour of assessee - E/19/2011 - A/1168-1169/2012-WZB/AHD - Dated:- 14-8-2012 - Shri B.S.V. Murthy, JJ. REPRESENTED BY : Shri Manoj Kutty, AR, for the Appellant. None, for the Respondent. [Order]. The facts of the case in brief are that during the course of audit, it was noticed that the respondent has availed Cenvat credit of Rs. 8,05,905/- on the basis of photocopy of seven bills of entry. The respondent was not entitled to take Cenvat credit on the basis of photocopy of bills of entry. Rule 9(1)(a) of Cenvat Credit Rules, 2004 prescribes the documents on the basis of which the Cenvat credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9) E.L.T. 395 (P H) and this Tribunal s Final Order No. A/1515/WZB/AHD/2011, dated 10-8-2011 = 2012 (278) E.L.T. 373 (Tri.), in the case of M/s. Survoday Blending Pvt. Ltd. to submit that the credit could not have been allowed by the ld. Commissioner on the basis of certificates issued by the Deputy Commissioner of Customs or on the basis of photocopies. 5. I have considered the submissions made by the ld. AR and also the points raised by the respondent in the cross objections filed by them. It was submitted by the respondents that credit was availed on original copies of bills of entry but because of misplacement of original copies, the respondent produced other evidences. It was also submitted that what they had submitted before Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ans were not being issued by the supplier which was found contrary to the facts. Therefore this decision is also not applicable. As regards the decision in M/s. Survoday Blending Pvt. Ltd., the bill of entry was dated 10-2-2005 whereas the credit was taken on 14-4-2006. In that case the Tribunal took the view that if the copy of the original bill of entry was available with them at the time when credit was taken and there was no explanation why it was misplaced subsequently. The original bill of entry in that case was available in 2005 till 14-4-2006 for more than a year and thereafter it got misplaced. These peculiar facts were taken note of to disallow the credit. In this case Commissioner has not simply allowed the credit but has relied ..... X X X X Extracts X X X X X X X X Extracts X X X X
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