2013 (12) TMI 932

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..... e forward with the original copies of bills and entry to justify that cenvat credit was properly taken. Copy of FIR only talks about the fire in the factory and not about the loss of the concern bills of entries - Because no such discussion is coming out from the order in original that appellant has claimed the originals to have been lost in a fire - The fire, if any must have broken out only after adjudication proceedings got completed - the contention of the appellants that the original bills and entry were destroyed in the fire and were not available, is not acceptable - original documents for taking Cenvat Credit were never available with them and cenvat credit cannot be taken on the strength of Xerox copies of bills of entry under R .....

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..... oss of the concerned original Bills of entry. 2. Heard both sides. 3. During the course of hearing Ms. Shilpa P. Dave, Advocate appeared on behalf of the appellant and argued that the fact of payment of duties on inputs and their receipt in the factory has not been disputed by the department, therefore, the cenvat credit is admissible on the basis of Xerox copies in view of the following judgments:- (i) CCE Kolhapur Vs. Shah Precicast P. Ltd. [2011 (269) E.L.T. 407 (Tri.- Mumbai)], (ii) Controls Drives Coimbatore (P) Ltd. Vs. CCE, Coimbatore [2008 (222) E.L.T. 470 (Tri. Chennai)] (iii) CCE Vs. Amal Rasayan Ltd. [1993 (68) E.L.T. 446 (Tri)], (iv) Switzer Instrument Ltd. Vs. CCE, Chennai [2008 (228) E.L.T. 589 (Tri. Chennai)] .....

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..... mported the inputs on the basis of courier consolidated bill of entry. The original courier Bill of entry with respect to such duty paying goods may not be available with a particular assesse taking cenvat credit. In the case of CCE Vs. Amal Rasayan Ltd. (supra) also it was a case of late submission of original duty paying document after getting a proper endorsement and not Xerox copies only. In the case of Switzer Instrument Ltd. Vs. CCE, Chennai (supra) assesse did not agitate the admissibility of cenvat credit rather he abandoned cenvat credit claim and paid the dues before filing of the appeal. Honble CESTAT in that case, therefore, held that no penalty is impossible. From the above observations it is seen that facts of all the case la .....

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