2011 (2) TMI 1079

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..... e original invoice issued by the manufacturer was lost during accident. An FIR has been registered against the said accident by the transporter. As relying on UOI Vs. Kataria Wires Ltd. [2007 (1) TMI 183 - MADHYA PRADESH HIGH COURT] the claim of availment of Cenvat credit cannot be defeated especially when department did not dispute receipt of the goods, their use in the manufacture of fina .....

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..... estroyed, but the inputs remain intact and the same has been received in the factory of the appellants. As the original invoices were lost during the transit, the appellants sought permission to take credit on the strength of zerox invoice issued by the manufacture. The same was denied following the several decisions of this Tribunal although the appellants filed an indemnity bond to indemnify .....

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..... Ispat Pvt Ltd., Vs. CCE, Nasik, reported in 2010 (262) ELT 477 (Tri-Mimbai) Amrit Paper Vs. CCE, Jalandhar, reported in 2007 (219) ELT 320 (Tri-Del). 3. On the other hand, the Ld. DR submitted that this Tribunal has strongly taken a view that no credit is available on the strength of the zerox copy of the invoice as held by the Larger Bench of this Tribunal in the case of CCE, New Delhi Vs. .....

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..... e case of UOI Vs. Kataria Wires Ltd., (supra), the Hon'ble High Court of Madhya Pradesh has observed as under:- "We have perused the impugned order, heard the learned counsel and carefully considered the requirement of Rule 57G of the Rules. Though Rule 52A in Sub. R. 3 lays down requirement of production of original and in absence thereof, a duplicate, one cannot oblivious of the fact th .....

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..... ant. The appeal is dismissed summarily." 7. From perusal of the observation of the Hon'ble High Court it is clear that the claim of availment of Cenvat credit cannot be defeated especially when department did not dispute receipt of the goods, their use in the manufacture of final products and duty paid character of input. As this facts are not in dispute, the claim of availment of Cenvat Cred .....

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