2018 (8) TMI 538 - AT - Central Excise

CENVAT Credit - credit availed on the strength of Photocopy of bill of entry which was certified by the Custom Authority - Held that - The credit was availed by the appellant on photocopy but photocopy was certified by Custom Authority that means the bill of entry is not under doubt - Secondly, he has produced various documents such as bills of entry along with copy of transport LR and Challan, stock register, gate inward register etc. which establish that the goods covered under the bill of entry has been received in the factory of the appellant and used in the manufacture of final product, therefore, merely the documents is the photocopy CENVAT cannot be denied particularly when other evidences show that the goods receipt is not in dispute. CENVAT Credit allowed - appeal allowed - decided in favor of appellant.

Summary

Issues:
Availing CENVAT Credit based on a photocopy of bill of entry certified by Custom Authority.

Analysis:
The appellant availed CENVAT Credit based on a photocopy of the bill of entry certified by the Custom Authority, which the Revenue denied, contending that only the original copy is valid for claiming such credit. The appellant's counsel argued that the original bill of entry was lost, and they presented certified copies from the Custom Authority, supported by various documents like LR, GRN, stock register, and factory gate register showing receipt and use of the goods. The counsel cited relevant judgments to support their case.

The Revenue, represented by the Assistant Commissioner, reiterated the denial of credit based on the photocopy, citing Rule 9 of CENVAT Credit Rules, 2004, which mandates admissibility only on the original bill of entry. The Revenue relied on specific judgments to support their stance.

Upon careful consideration of arguments and evidence, the Member (Judicial) found that even though the credit was claimed based on a photocopy, the certification by the Custom Authority indicated the authenticity of the bill of entry. Additionally, the appellant provided various documents proving receipt and utilization of the goods in manufacturing. Given the undisputed receipt of goods, the Member concluded that denying CENVAT Credit solely based on the photocopy was unwarranted. Consequently, the impugned order was set aside, and the appeal was allowed.

This judgment highlights the importance of documentary evidence and certification by relevant authorities in claiming CENVAT Credit, emphasizing the need to establish the genuineness of documents supporting such claims.