TMI Blog2013 (6) TMI 439X X X X Extracts X X X X X X X X Extracts X X X X ..... d. We also find that in terms of remand order of the Tribunal, such duty paying documents are required to be produced. As such, we are of the view that it would be just and proper to allow the Cenvat credit on the basis of photocopies of the invoice, wherever the appellant is able to produce the same. Where there are no duty paying documents available, either with the appellant or with the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of lead ingots on production of duty paying documents. The appeal is allowed in above terms. 2. The present impugned order stand passed by the lower authorities in denovo proceedings and relate to verification of duty paying documents produced by the appellant. The Commissioner (Appeals) has observed that inasmuch as the appellant has produced sample photocopy of the invoices, which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uments were available, the Revenue has not extended the benefit even in those cases. As such, he prays that atleast where the photocopies of the invoices stand produced by the appellant, the credit should be allowed to them. 5. After hearing learned DR, we find that there is no dispute about submissions of duty paying documents to the Revenue along with the returns filed by the appellants. The R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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