2018 (8) TMI 491

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..... cating Authority, which are now available with the appellant as per the ld.Advocate for the appellant - these duty paying documents in original are required to be produced by the appellants to the adjudicating authority. Thereafter, the Adjudicating Authority will verify the same and allow the credit, if found correct. The Adjudicating Authority is required to recompute the demand while adjudic .....

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..... n the Cenvat Credit. 2. We have heard the ld.Counsel for the appellant and the ld.D.R. for the Revenue and also perused the appeal records. 3. The issue involved in the present appeal is only regarding raising of demand for which Cenvat Credit has been taken on the strength of photocopy of the invoices, which could not be produced to the original adjudicating authority at the time of hearing .....

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..... was no other option but to take photocopy of that invoice for availment of appropriate Cenvat Credit. 5. We find that the original invoices could not be produced by the appellants before the ld. djudicating Authority, which are now available with the appellant as per the ld.Advocate for the appellant. We, therefore, hold that these duty paying documents in original are required to be produced b .....

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