9911796707
TMI Blog2016 (1) TMI 559X X X X Extracts X X X X X X X X Extracts X X X X ..... l of entry, which are attested photocopies of the originals. - Held that:- during the material period in this appeal, there were no provisions for relaxation and availment of cenvat credit on attested photocopies of the invoice or bill of entry, as the case may be. Extended period of limitation - Held that:- the cenvat credit was availed on the attested photocopy of the invoice and the bill of ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit to the appellant on the ground that they have availed credit on the basis of certified copies of Central Excise invoices and bill of entry, which are attested photocopies of the originals. It is the case of the appellant that the material was received in their factory vide original and duplicate invoices which were misplaced and subsequently they filed a Police complaint and an affidavit ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tmental representative, I find that the appeal filed by the appellant needs to be rejected for more than one reason. Firstly, the period involved in this case is during the period April 2004 to March 2005 wherein the provisions of cenvat credit mandates for availment of cenvat credit on the original copy of the invoice and/or triplicate copy of the bill of entry. Nothing is brought to my notice th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued on 01/12/2008 which is blatantly time-barred, on the ground that they have been filing the returns with the authorities. I find that this ground is also incorrect inasmuch as during the material period, returns were filed but there was no requirement to file duty paying documents on which cenvat credit was availed. In the case in hand, it is undisputed that the cenvat credit was availed on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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