2009 (6) TMI 294 - AT - Central Excise

Credit was disallowed on the ground that duty paying document does not contain the name of the impugned product and the credit was availed on the strength of extra copy or on the original copy of the invoice. In some cases, credit was disallowed as the appellant failed to produce any duty paying document - As per the Central Excise Rules, the duplicate copy of invoice is the valid duty paying document - credit availed on other than the duplicate copy of invoice that too without seeking department s permission is not available to the appellant - In another case where duty paying document does not contain the name of input, in these cases also the credit is not available as there is no way to verify which input has been received in the factory Appeal dismissed

Summary

The Appellate Tribunal CESTAT, Kolkata dismissed the appeal regarding disallowed credit of Rs. 1,20,899.00 due to procedural lapses. The appellant's argument of not denying substantial benefit on procedural grounds was rejected. The Tribunal ruled that availing credit on documents other than the duplicate copy of invoice without permission is not valid. Without proper documentation, credit for inputs cannot be verified, leading to the dismissal of the appeal.