9911796707
TMI Blog2018 (3) TMI 762X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant have availed Cenvat credit during the period April, 2007 to March, 2011 on extra and xerox copies of invoices/Bills of Entry. The case of the department is that these documents are not proper documents to avail Cenvat credit, accordingly proposed to deny the Cenvat credit. On being pointed out by the audit group they reversed the said credit of Rs. 17,40,731/-. However appellant once aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing aggrieved by the impugned order present appeal is for my consideration. 2. None appeared on behalf of the appellant, however in the grounds of appeal they have made submissions, that they have produced Bill of entry and related documents showing receipt and payments made to suppliers regarding purchase of input. The appellant also provided copies of invoices and extra copies of invoices ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ory of the appellant made at the gate wherein gate entry, time of the receipt of the goods, vehicle number is mentioned. Payment against supply of the goods to the overseas supplier has been shown in the books of accounts. The appellant submits that credit on Xerox copy is admissible as there is no dispute on receipt of the goods. In this regard they relied upon judgment in case of Ira Steel Ltd [ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led on Xerox/extra copies of invoices, credit cannot be denied only on the basis that the invoices are not original. In all these cases most important aspect is to ascertain whether the goods covered under so called exchange control copy of Bill of entry /Xerox /extra copy of invoices have been received in the factory of the assesse. This can be further corroborated by verifying from the books of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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