9911796707
TMI Blog2017 (1) TMI 1482X X X X Extracts X X X X X X X X Extracts X X X X ..... and they have raised the demand - in the case of Cords Cable Industries Ltd. v. CCE, Jaipur-I [2013 (11) TMI 983 - CESTAT NEW DELHI] the Tribunal allowed carbon copy/extra copy of the invoices as basis to avail the Cenvat credit. Though the appellant has submitted Xerox copies, the authorities have not provided any opportunity to them to provide the original copies. If the primary evidence is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gistration. The registration was obtained in the month of August, 2007. The appellant has claimed the Cenvat credit on the capital goods, 50% prior to the registration and 50% at the time of the registration. The Department allowed only the 50% credit at the time of registration as per Rule 4(2) of the Cenvat Credit Rules, 2004. Being aggrieved, the appellant has filed the present appeal. 3. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Second issue in the present appeal is pertaining to the duty demand of ₹ 64,513/-. From physical verification on 6-2-2008, it was found that there was a shortage of raw material of 14.80 MT of MS Ingots. During the course of arguments, the ld. Counsel submits that the physical verification was not properly done for whole of the material lying in the factory. We observe from record that the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aipur-I - 2015 (320) E.L.T. 155 (Tri.) the Tribunal allowed carbon copy/extra copy of the invoices as basis to avail the Cenvat credit. 8. In the instance case, though the appellant has submitted Xerox copies, the authorities have not provided any opportunity to them to provide the original copies. If the primary evidence is not given, then secondary evidence is admissible as per the proviso to ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
