TMI Blog2018 (3) TMI 762X X X X Extracts X X X X X X X X Extracts X X X X ..... reign/domestic supplier. If all these aspects are found to be correct then merely on the basis of copies, of Cenvatabe documents are other than original copies credit cannot be denied. Matter remanded to the Original adjudicating authority with clear direction that only on the nature of document prevailing in the present case credit cannot be denied - appeal allowed by way of remand. - Appeal No. E/86778/16 - A/85316/2018 - Dated:- 20-2-2018 - MR. Shri Ramesh Nair, Member (Judicial) None for Appellant Shri M.r. Melvin, Supdt. (A.R) for respondent The brief facts of the case is that appellant have availed Cenvat credit during the period April, 2007 to March, 2011 on extra and xerox copies of invoices/Bills of Entry. The c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eipt of goods in the factory. It is their submission that all these documentary proofs produced before the appellate authority who was ignorant about it. It is the submission of the appellant that they were in possession of exchange control copies of Bill of entry. The credit was denied on the pretext that appellant failed to produce the original copies of Bill of Entry. The Rue 9 of Cenvat Credit Rules, 2004 does not provide for specific copy of Bill of entry therefore credit even on exchange control copies is admissible. As regard the dispute regarding the receipt of the goods appellant submits that they have material inward memo(JRA) evidencing receipt of the goods in the factory. Even copies of the Bill of entry also appears the stamp o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s have been received in the factory of the assesse. This can be further corroborated by verifying from the books of account and the payments. The purchase of goods made from the foreign/domestic supplier. If all these aspects are found to be correct then merely on the basis of copies, of Cenvatabe documents are other than original copies credit cannot be denied. With these observations, I remand the matter to the Original adjudicating authority with clear direction that only on the nature of document prevailing in the present case credit cannot be denied. The adjudicating authority if satisfies regarding the receipt of the goods on the basis of records maintained by the appellant and payment of value of goods to the supplier which can be as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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