2017 (2) TMI 826

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..... Per: M V Ravindran: This appeal is directed against Order-in-Appeal No. PII/PAP/06/2010 dated 7th January 2010 and is filed by the Revenue. 2. Heard both sides and perused the records. 3. The relevant basic facts that arise for consideration are respondent herein availed CENVAT credit of the Central Excise duty paid on various capital goods which were procured for setting up a sugar plant. The .....

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..... still pending. It is his submission that another factor is the credit is availed on xerox copies of the invoices. 5. Learned Counsel submits that the issue on merits is in their favour as held by Tribunal. 6. I have considered the submissions made both sides and perused the records. 7. It is undisputed that respondent had availed CENVAT credit on capital goods during the period July 2002 to No .....

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..... copy of duty paying documents. The respondent herein has availed CENVAT credit on xerox copies of duty paying documents. During the period i.e. July to November 2002, the provisions of CENVAT Credit Rules, 2002 envisaged availment of CENVAT credit only on original or duplicate copies of duty paying documents and there were no exceptions. That being the requirement of law, in my considered view, w .....

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