2009 (11) TMI 789 - AT - Central Excise

Summary

Issues involved: Disallowance of duty credit u/s Rule 12 of CENVAT Credit Rules, 2001 for availing credit on original copy of invoice instead of duplicate copy.

Summary:
The Appellant filed an Appeal against the disallowance of duty credit on goods due to availing credit on the original copy of invoice instead of the duplicate copy. The Appellant contended that during the period in question (December 2001 to April 2002), credit could be taken based on the invoice issued by the manufacturer as per Rule 7 of the CENVAT Credit Rules, 2001. The Revenue argued that credit on the duplicate copy of invoice was not admissible. The Tribunal found that during the disputed period, the invoice issued by the manufacturer was a valid duty paying document for taking credit. The Tribunal set aside the impugned order, allowing the Appeal and granting the Appellants consequential relief in accordance with the law.

In conclusion, the Tribunal held that the Appellants were entitled to the credit as they availed it based on the invoice issued by the manufacturer, which was a valid duty paying document during the period in dispute. The Tribunal distinguished the present case from the precedent relied upon by the Revenue, as in that case, credit was availed on an office copy of an extra invoice, not on the manufacturer's invoice. Since there was no rule prohibiting the Appellant from taking credit on the manufacturer's invoice during the disputed period, the impugned order was deemed unsustainable and set aside, with the Appeal being allowed for the Appellants to receive consequential relief.