2019 (3) TMI 2071

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..... basis of photocopy of invoices - extended period of limitation - HELD THAT:- The Revenue is not disputing either the factum of payment of duty on inputs or receipt and utilization of the same in the manufacture of the final product. The Hon ble Jammu Kashmir High Court in the case of SHIVAM ELECTRICAL INDUSTRIES VERSUS UNION OF INDIA [ 2018 (2) TMI 816 - JAMMU AND KASHMIR HIGH COURT ] has held tha .....

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..... Wadhwa, Member (Judicial) For the Appellant : Shri Rajesh Chhibber, Advocate. For the Respondent : Shri Mohammad Altaf, Authorized Representative. ORDER The appellant who is engaged in the manufacture of Sugar Molasses , have been denied the Cenvat Credit of of 22,79,905/-, availed by them during the period June, 2010 to February, 2013, on the ground that the same stands availed on the basis of ph .....

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..... be denied inasmuch as Rule 9 of Cenvat Credit Rules, 2004 nowhere provided that credit cannot be availed on the basis of Photocopy of the documents especially when Department did not dispute the correctness of the contents of the photocopy of invoices produced by the assessee. To the similar effect is Tribunal s decision in the case of M/s Controls Drives Coimbatore (P) Ltd. V/s Commissioner of Ce .....

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