9911796707
TMI Blog2013 (6) TMI 506X X X X Extracts X X X X X X X X Extracts X X X X ..... ls is as to whether Cenvat credit in respect of duty paid capital goods is admissible on the basis of photocopies or extra copies of the invoices, the original invoices being not available. The department being of the view that Cenvat credit cannot be allowed on the basis of photocopies or extra copies of the invoices, disallowed the Cenvat credit amounting to Rs. 3,26,596/-, Rs. 1,03,886/- and Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cuments were not available, but only photocopy or extra copies are available, that the capital goods cover by the invoices had actually been received in the factory, that in view of this, the Cenvat credit cannot be denied in view of judgment of Hon'ble Chhattisgarh High Court in the case of Union of India vs. Hira Steels Ltd. reported in 2011 (273) E.L.T. 370 (Chh.), wherein Hon'ble High Court he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7/- (i.e. total amount of Rs. 2,69,038/-), that this amount is still with the department, that since the issue involved in this case stand decided in favour of the appellant by the judgment of Hon'ble Chhattisgarh High Court in the case of U.O.I vs. Hira Steels Ltd. (supra), the amount already deposited may be considered sufficient for hearing of these appeals and the requirement of balance amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Central Excise Officers regarding the receipt of the items goods covered by the invoices had not been done, and that in view of this, this is not the case for waiver. 3. I have carefully considered the submissions from both the sides and perused the records. 4. So far as the stay application No. E/S/1492/2012 and 1493/2012 in respect of appeal No. E/1180/2012 and E/1181/2012 - SM are concerned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as this stay application is concerned, the appellant are directed to deposit 50% of the Cenvat credit demand. So far as the appeals No. E/1180-1181/2012 are concerned, the amount already deposited is sufficient for hearing of the appeals. In respect of appeal No. E/1182/2012, the amount is to be deposited within a period of eight weeks from the date of this order. Compliance to be reported on 9th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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