9911796707
TMI Blog2012 (12) TMI 381X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority after verification of the documents in terms of the observation made by the Tribunal in the earlier order while remanding the matter - substantive benefit cannot be denied on procedural/hypertechnical objection - Revenue’s appeal rejected. X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant's factory, as produced by the appellants and these documents are copies of the relevant sales tax forms bearing signatures and stamp of the sales tax authorities, transporter's bills, their ledger accounts and copies of relevant bank statement. The particulars of the above invoices viz. Description of the goods, quantity of the goods and total value of the goods (value including the duty & other charges) are co-relating with the said supporting documents. Further the facts placed on record do not suggest any discrepancy with regard to payment of duty on the goods (inputs) received under cover of the above invoices. With regard to the alleged non-submission of the original/duplicate copies of the above invoices, it may be menti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has verified all the facts as also the supporting documents and there is no dispute about the duty paid character of the input, their receipt in the factory and utilisation in the manufacturing of the final product which stands cleared on payment of duty. As such the Revenue's proposition to deny the credit on technical ground cannot be held to be justified. 5. The second dispute relates to availment of credit on the invoices issued by BPCL, the relevant para of Commissioner (Appeals) is reproduced below :- "The credit relating to invoices issued by M/s. BPCL (Sl. Nos. 6 to 10 of the table) has been denied on the sole ground that the appellants could not produce original/duplicate copy of the said invoices. These invoices (original i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents. In the face of these facts and documentary evidence, the transactions relating to the above invoices appear to be genuine. In this context, the case laws/judgments of (i) Shambey Products v. CCE, Jalandhar, 2007 (215) E.L.T. 156 (Tri.) (ii) Ceekay Daikin Ltd. v. CCE, Noida, 2005 (191) E.L.T. 740 (Tri.) as relied upon by the appellants are relevant according to which it has been held that credit taken on the basis of such copies/photocopies of invoices (in the event of non-availability or loss of original/duplicate invoices) cannot be denied when duty paid nature of the goods and utilisation of the same in the manufacture of the final product is not in dispute. In the light of the above facts, the credit of duty as taken by the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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