2013 (11) TMI 983

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..... JUDGEMENT Per Rakesh Kumar:- The appellant are manufacturer of Power Cables chargeable to Central Excise duty. During the period 2004 they took Cenvat Credit of Rs. 67,441/- on the basis of two invoices No.77 dt. 17.10.03 and invoice No. 78 dt. 20.10.03. Subsequently in course of audit they could not produce the original copies and produced only photocopies. On this basis after issue of Show .....

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..... appellant on the ground that at the time of audit, the appellant were not in a position to produce the original or duplicate copy of the invoices on the basis of which the Cenvat Credit has been taken, that now they have traced the carbon copy of both the invoices which are extra copies, that as observed by the Commissioner (Appeals) in para 7(iii) of the impugned order, there is no dispute regar .....

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..... for availing Cenvat Credit and it is not mentioned in the rules that the Cenvat Credit can be taken only on the basis of original or duplicate copies of the invoices and that in view of this, denial of Cenvat Credit and imposition of is not correct. He also cited the judgment of Hon'ble Punjab & Haryana High Court in case of CCE Vs. Stelko Strips Ltd., reported in 2010 (255) ELT-397 (P&H) where i .....

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..... (Appeals), there is no supporting evidence or verification by the Jurisdictional superintendent of the Central Excise regarding the genuineness of these invoices. 5. I have considered the submissions from both the sides and perused the records. The Cenvat Credit has been denied only on the basis that the same has been availed on the basis of photocopy/extra copy of the invoices. In my view the ve .....

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..... s has been taken more than once. In view of this, denial of Cenvat Credit on the basis of Carbon copy/extra copy of the invoices and imposition of penalty for taking wrong Cenvat Credit is not correct. The impugned order therefore is not sustainable. The same is set aside. The appeal is allowed with consequential relief. (Order dictated in the open court)
Case laws, Decisions, Judgements, Ord .....

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