TMI Blog2018 (9) TMI 1199X X X X Extracts X X X X X X X X Extracts X X X X ..... ntant in the course of filing details in the Triplicate copy of the invoices - the appellant is eligible for availing Cenvat Credit on the basis of these invoices - credit allowed. CENVAT Credit - credit availed on the basis of ‘Triplicate Copy’ of invoices - Held that:- The dealer has accepted their fault of retaining the duplicate copy of invoices and sending the Triplicate Copy. However, all the invoices along with other documents were seized by the Department - credit allowed. Cenvat Credit amounting to ₹ 6,72,583/- - Held that:- These invoices contained the details of the manufacturer (SAIL) and duty details. M/s. H. P. Exim Pvt. Ltd. is a registered dealer and the stock is duty paid. These purchases have been made against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Rules, 2004. 3. On appeal, the Ld. Commissioner (Appeals) allowed the appeals filed by all the four appellants vide Order-in-Appeal No. 128- 131/RAN/2014 dated 13/11/2014. Being aggrieved by the Order of the Lower Appellate Authority, Revenue has filed these appeals before the Tribunal. 4. The Ld. DR appearing on behalf of the appellant department reiterates the grounds of appeal and submits that the Appellant No. 1 failed to produce the original or duplicate copy of the invoices, even after ample opportunities were extended. 5. The Ld. Consultant appearing on behalf of the Respondent Company submitted that the entire dispute can be explained and are summarized as under: a) ₹ 5,37,235/- on the basis of five fake invoices ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the appellant no. 1 in respect of Cenvat Credit of ₹ 16,09,983/- is that they have received the inputs (goods) from the dealer on FOR basis with Triplicate copy as well as Original copy of the invoices. By mistake, the dealer sent them Triplicate Copy of invoices instead of Duplicate Copy . On asking to produce the Duplicate Copy to substantiate their claim they demand such invoices from dealer (appellant no. 4) but the dealer replied vide letter dated 24.04.2010 that all the relevant documents have been seized by the department and after releasing they shall be furnishing the same; that they also wrote to the department vide their letter dated 27.04.2010 that the duplicated copy of invoices are lying with them but departmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the relevant invoices of SAIL; that the credit so passed is less than the availability as per manufacturer (SAIL) invoices; that all payment have been received by them from appellant no. 1 by cheques; that they paid VAT on these transactions and issued the relevant certificates to appellant no. 1. On limitation, it was argued that they have shown all these informations in their monthly returns. I find that M/s. Bhuwania Associates Pvt. Ltd., have furnished the details of Bank Statement, payment particulars, gate register and statutory documents like JVAT certificate which show that the goods in question have been received in the appellant s factory and used by them in manufacture of their final products. It is imperative to note that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eme Court, Hon ble High Courts and the Tribunal have consistently held that the quantum of duty being already determined by Jurisdictional Officers of the supplier, cannot be challenged at the recipient s end. In the instant case, there is no dispute regarding the receipt and use of the inputs. In the case of Commr. Of C. Ex., Delhi-III, Gurgaon Vs. Myron Electricals Pvt. Ltd., reported in 2008 (11) S.T.R. 85 (P H), the Hon ble High Court of Punjab and Haryana, at Chandigarh has dismissed the Revenue s appeal in similar circumstances by citing CBEC Circular No. 441/7/99 dated 23-2-99 and Notification No. 7/99-C.E. The relevant paragraphs of the above decision are reproduced below: This appeal has been preferred by the revenue agains ..... X X X X Extracts X X X X X X X X Extracts X X X X
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