2022 (7) TMI 455

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..... e of goods and use thereof in the manufacture of final product. The goods is entered in the purchase accounts and therefore, purchase of goods, receipt and use thereof in the manufacture of final products is not disputed. Merely because the original copy of invoice is not available, it cannot alter the important criteria of availing the credit when it is satisfies other criteria. It is settled .....

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..... called, none appeared on behalf of the appellant. 3. Shri J. A Patel, learned Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that the appellant was supposed to take Cenvat credit on the original copies of the invoices, therefore, the department has rightly denied the credit availed on photocopies. He placed reliance on the follo .....

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..... facture of final products is not disputed. Merely because the original copy of invoice is not available, it cannot alter the important criteria of availing the credit when it is satisfies other criteria. Though the Revenue has relied upon the judgments but there are direct judgments in favour of the appellant also which are cited below:- (a) CCE Cus, Vadodara-II vs. Steelco Hujarat Limited .....

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