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TMI Blog2018 (5) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... certified by the Jurisdictional Range Superintendent. Discrepancy between quantity mentioned in the input invoices and Cenvat Credit Register - Held that: - in the invoices it is shown on notional area wise, whereas in the Cenvat Credit Register it is mentioned calculating the area considering the thickness of the veneer. Besides, there is no dispute of the fact that the inputs mentioned in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uperintendent. The authorities below has denied the credit observing that these documents are not prescribed under Rule 9 of the Cenvat Credit Rules 2004, read with Sec. 11 of Central Excise Rules 2002. 4. The Ld Advocate for the appellant submits that there is no dispute of the fact that the goods were received in the factory premises and used in the manufacture of finished goods. It is his co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ducts vs. Commissioner of Central Excise, Jalandhar 2007 (215) ELT 1556 (Tri. - Del.) and the Judgement of the Hon ble Gujarat High Court in the case of Commissioner of Central Excise Customs, Vadodara-II vs. Steelco Gujarat Ltd. 2010 (255) ELT 518 (Guj.); admissibility of credit on extra copy, he has cited Cords Cable Industries Ltd. Vs. Commissioner of Central Excise, Jaipur-I 20155 (350) ELT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erintendent where from input invoices were issued. I find that eligibility of credit on triplicate and extra copy of invoices has been settled in the aforesaid cited cases, the duty paid character of the inputs mentioned in the invoices is certified by the Jurisdictional Range Superintendent. Regarding the discrepancy between quantity mentioned in the input invoices and Cenvat Credit Register, I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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