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Shivam Electrical Industries Versus Union of India

2018 (2) TMI 816 - JAMMU AND KASHMIR HIGH COURT

CENVAT credit - duty paying documents - Rule 9 of the Cenvat Credit Rules, 2004 - Held that: - rule 9 nowhere provides that Cenvat credit cannot be availed on the basis of photocopy of the documents especially when the respondents have not disputed the correctness of the contents of the photocopies of the invoices produced by the petitioner - From the perusal of the certificate issued by the Superintendent, Customs and Central Excise, Range-III, Division-I, Ghaziabad, it is evident that the exci .....

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t of order dated 12-5-2014 passed by Deputy Commissioner, Customs and Central Excise Division, Srinagar and writ of mandamus directing the respondents not to initiate any recovery proceedings in pursuance of order dated 12-5-2014 passed by Deputy Commissioner, Customs and Central Excise Division, Srinagar. 3. Facts giving rise to the filing of this writ petition briefly stated are that the petitioner is a partnership firm which was engaged in the manufacture of DPC Aluminum wire, DPC Alumin .....

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cash refund in DLA Account. The firm suffered losses, therefore, the factory was closed in the year 2010-11 and the registration with the Central Excise Department was surrendered on 20-2-2013. 4. In the year 2008 between 15-10-2008 to 17-10-2008, an audit was conducted by the respondents and it was alleged that the petitioner has availed Cenvat credit on the strength of the photocopy of the Cenvatable invoices. Thereupon the show cause notice was issued to the petitioner on 8-4-2010 to wh .....

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f the invoices. Accordingly, the Cenvat credit to the tune of ₹ 1,07,321/- and Education Cess was disallowed. The petitioner is also asked to pay appropriate interest under Section 11AB of the Act and a penalty of ₹ 1,07,321/- was also imposed under Rule 15 of the Credit Rules read with Section 11AC of the Act. Being aggrieved, the petitioner filed an appeal before the Commissioner (Appeals). The Commissioner (Appeals) vide order dated 10-4-2017 rejected the same inter alia on the gr .....

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nvited the attention of this Court to the Certificate issued by the Superintendent, Customs and Central Excise, Range III, Division I, Ghaziabad dated 16-12-2008 in support of his contention that the excise duty has already been paid. Therefore, the Cenvat credit has rightly been paid by the petitioner. On the other hand, learned counsel for the Revenue submitted that the son of the petitioner has taken away the originals on 23-6-2017 and therefore, the petitioner ought to have produced the orig .....

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