2019 (3) TMI 2071 - AT - Central Excise

CENVAT Credit - duty paying invoices - denial on the ground that the same stands availed on the basis of photocopy of invoices - extended period of limitation - HELD THAT - The Revenue is not disputing either the factum of payment of duty on inputs or receipt and utilization of the same in the manufacture of the final product. The Hon ble Jammu Kashmir High Court in the case of SHIVAM ELECTRICAL INDUSTRIES VERSUS UNION OF INDIA 2018 (2) TMI 816 - JAMMU AND KASHMIR HIGH COURT has held that Cenvat Credit availed on the basis of photocopy of documents is not to be denied inasmuch as Rule 9 of Cenvat Credit Rules, 2004 nowhere provided that credit cannot be availed on the basis of Photocopy of the documents especially when Department did not dispute the correctness of the contents of the photocopy of invoices produced by the assessee. To the similar effect is Tribunal s decision in the case of CONTROLS DRIVES COIMBATORE (P) LTD. VERSUS COMMISSIONER OF C. EX. 2007 (11) TMI 57 - CESTAT CHENNAI laying down that credit availed on the basis of photocopy should not be denied in the absence of any dispute about receipt and duty paid nature of the goods and utilization in the manufacture of final products. The impugned order is set aside - appeal allowed.

Summary

The appellant, engaged in the manufacture of 'Sugar & Molasses', was denied Cenvat Credit of 22,79,905/- for the period June 2010 to February 2013 due to photocopy of invoices. The appellant argued they had original bills at the time of credit. The Tribunal cited precedents where credit based on photocopies should not be denied if the contents are not disputed. The impugned order was set aside, and the appeal was allowed.