TMI Blog2018 (8) TMI 610X X X X Extracts X X X X X X X X Extracts X X X X ..... supplier. However, after taking up the matter with the supplier, they have produced quadruplicate copy of the invoice which evidences supply of inputs. To this effect appellant submitted an affidavit also on record regarding the receipt of the inputs. In the case of Rathi Special Steels Ltd. [2017 (1) TMI 1482 - CESTAT NEW DELHI] the Tribunal has expressed the opinion that if the primary evide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e duty paid on such inputs was availed as cenvat credit and the necessary entries were made in RG-23A Part-I and II. The Department objected to such cenvat credit availed for the reason that the appellant was not in possession of the duplicate copy of the invoice which was to accompanied the goods. The Department found that the credit was availed on the basis of the quadruplicate copy of the invoi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... il cenvat credit on the basis of the quadruplicate copy and this issue has been settled by the Tribunal in various decisions in favour of the appellant including the following:- i) Rathi Special Steels Ltd. vs. CCE, Jaipur-I 2017 (352) ELT 219 (Tri. Del.) ii) Cords Cable Industries Limited vs. CCE, Jaipur-I 2015 (320) ElT 155 (Tri. Del.) 5. Ld. AR appearing for the Revenue justified the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve perused the case laws relied by the appellant. In both the cases relied by the ld. Consultant, the Tribunal has permitted cenvat credit on the basis of extra copy of the invoice in the absence of original invoice. In the case of Rathi Special Steels Ltd. (supra) the Tribunal has expressed the opinion that if the primary evidence is not given, then secondary evidence is admissible as per the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
