2017 (4) TMI 1654 - HC - Central Excise

Benefit of Cenvat credit given solely on the basis of photocopies of the documents - Tribunal on the basis of the material and after hearing counsel for the parties including the departmental representative confirmed that In terms of the report from the Range Superintendent Raipur the Commissioner stood informed that the photocopies were genuine. It was therefore that the Tribunal also relied on the documents which were photocopies - HELD THAT - There are no question of law much less any substantial question of law arises for decision in this appeal under Section 35G of the Central Excise Act 1944. Appeal dismissed.

Summary

The Chhattisgarh High Court, in the case cited as 2017 (4) TMI 1654, addressed an appeal by the Commissioner of Central Excise, Customs, and Service Tax, Raipur, challenging the CESTAT's decision to grant Cenvat credit based on photocopies of documents. The Department argued that the adjudicating authority had improperly relied on these photocopies. However, the Tribunal, after reviewing the evidence and hearing arguments from both sides, upheld the decision, noting a report from the Range Superintendent, Raipur, which confirmed the authenticity of the photocopies. The High Court found no "substantial question of law" under Section 35G of the Central Excise Act, 1944, and dismissed the appeal "in limine," meaning without further hearing.