TMI Blog2007 (3) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... R)(PB) - Dated:- 7-3-2007 - [Order per] - The issue involved in this case is as to whether Cenvat credit availed on the strength of photocopy of triplicate copy of the invoice is admissible. 2. The relevant facts of the case in brief are that the appellants are manufacturer of Bi-pin caps falling under chapter heading 85 of the Schedule to the Central Excise Tariff Act, 1985. In the month o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 27th February 2004 informed the Range Superintendent of the appellant in response to his letter dated 10th April 2003 that the said invoices issued by M/s. Indian Aluminium Company Ltd. to the appellants are correct. The adjudicating authority disallowed the credit and imposed penalty of equal amount. In the appeal, the Commissioner (Appeals) rejected the appeal of the appellant. 3. The learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fins (Pvt.) Ltd. v. CCE, Calcutta-II as reported in 2002 (147) E.L.T. 843 (Tri. - Kolkata) (iii) CCE, Ludhiana v. Raison India Ltd. as reported in 2006 (202) E.L.T. 759 (Punjab Haryana). 4. The learned DR on behalf of the respondent reiterates the findings of the Commissioner (Appeals). He submits that there is no provision for availing Cenvat credit on the basis of photocopy of triplic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the availment of the Cenvat credit on the strength of photocopies of triplicate copy of invoice. It is seen from the record that the Range Superintendent verified the documents. It is further seen that the Range Superintendent of the supplier vide letter dated 27th February 2004 confirmed the payment of duty. Thus, it is apparent on the face of the record that the Range Superintendent verified the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Modvat credit to an assessee on the certified photocopy of the invoices, had been held to be admissible. Therefore, by following the ratio of the law laid down in these cases, the appellants are entitled to avail the Modvat credit of the disputed amount. 5. Consequently the impugned order is set aside and the appeal of the appellants is allowed with consequential relief, if any, permissib ..... X X X X Extracts X X X X X X X X Extracts X X X X
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