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2009 (8) TMI 573 - AT - Central ExciseCenvat Credit- The lower authorities have denied Cenvat credit of Rs. 38,30,935/- to the appellant for the period from May, 2003 to March, 2005 on the ground that the credit was taken on the strength of inadmissible documents. They have also imposed equal amount of penalty on the assessee. On a perusal of the records, we find that the above credit was taken on the basis of 34 documents, among which 10 were original bills of entry, 22 were xerox, copies of bills of entry and the remaining two were invoices. In so far as the Cenvat credit taken on the strength of invoices is concerned, we find that this credit pertains to inputs purchased by the assessee from an importer. However, the invoices issued by the importer were not available with the appellant. Held that- the appellant is not entitled to Cenvat credit of the duty covered by the two invoices, we allow this appeal by way of remand directing the original authority to take fresh decision on the Cenvat credit issue in relation to the 22 documents (xerox copies of bills of entry) after giving the party a reasonable opportunity of producing duly certified/attested copies of the bills of entry and also of being personally heard. CENVAT original bills of entry is admissible will stand modified to the above credit of the CVD covered by the 10 to the appellant. The impugned order will stand modified to the above extent.
The Appellate Tribunal CESTAT, MUMBAI Citation: 2009 (8) TMI 573 - CESTAT, MUMBAI, with members P.G. Chacko and A.K. Srivastava, heard an appeal regarding the denial of Cenvat credit to the appellant for the period from May 2003 to March 2005. The authorities rejected the credit due to inadmissible documents, resulting in a penalty. The appeal was taken up for disposal after dispensing with pre-deposit. The tribunal found that original bills of entry were admissible for Cenvat credit, while xerox copies were not. The appellant was granted an opportunity to produce certified/attested copies of the 22 xerox bills of entry. The appeal was allowed by remand for fresh consideration of the Cenvat credit issue related to the 22 documents, with the decision on the two invoices remaining unchanged. The impugned order was modified accordingly.
The judgement was dictated in court by the members.
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