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TMI Blog2013 (11) TMI 983X X X X Extracts X X X X X X X X Extracts X X X X ..... d goods cleared on payment of duty - It is also not the allegation that Cenvat Credit on the basis of these invoices has been taken more than once – Thus, denial of Cenvat Credit on the basis of Carbon copy/extra copy of the invoices and imposition of penalty for taking wrong Cenvat Credit is not correct – Decided in favour of Assessee. - Appeal No. E/1382/2010-EX[SM] - FINAL ORDER NO. 57870/2013 - Dated:- 25-9-2013 - Shri Rakesh Kumar, J. For the Appellant : Sh. P.K. Mittal, Advocate For the Respondent : Sh. Davinder Singh, Jt. CDR JUDGEMENT Per Rakesh Kumar:- The appellant are manufacturer of Power Cables chargeable to Central Excise duty. During the period 2004 they took Cenvat Credit of Rs. 67,441/- on the basis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir use in the manufacture of finished goods which were cleared on payment of appropriate duty, that there is no allegation also that the said invoices are bogus, that the only objection of the Department is that the invoices are not original but are photocopy/extra copy on the basis of which the Cenvat Credit has been taken and those are not valid documents for Cenvat Credit, that this view of the Department is incorrect as the appellant have now to produced carbon/extra copy of the invoices, that during the period of dispute, in terms of Rule 9 of Cenvat Credit Rules, 2004, the invoices issued by a manufacturer for clearance of inputs and capital goods from his factory are the prescribed documents for availing Cenvat Credit and it is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asis of photocopy/extra copy of the invoices. In my view the very basis on which the Cenvat Credit has been denied is not correct. While Tribunal in several judgments as cited in the para 7(iii) of the impugned order had held that Cenvat Credit on the basis of photocopy of invoices cannot be allowed unless there is verification from the concerned Jurisdictional Range Officer, none of these judgments is about admissibility of the Cenvat Credit on the basis of carbon copy of the invoice. In this case the appellant have now produced extra copy/carbon copy of the invoices. As per the findings of the Commissioner (Appeals), there is no dispute regarding receipt of duty paid inputs under these invoices and their use in the manufacture of finished ..... X X X X Extracts X X X X X X X X Extracts X X X X
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