2005 (5) TMI 192

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..... rtain quantity of their final product returned by their buyer under a cover of a letter wherein it was stated that a part of the consignment (covered under Invoice Nos. 216 228) was being returned on account of the goods not conforming to their specifications. This denial of credit is on the ground that the goods were not received by the appellant under cover of any valid Cenvatable document. Th .....

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..... not mention the appellant as the consignee of the goods. It is his submission that production of the relevant duty-paying document is a mandatory requirement for availment of Cenvat credit. It is pointed out that, as per Rule 7 ibid, only the original copy of invoice is the appropriate document for Cenvat purpose. 2. After considering the submissions and examining the relevant provisions of law, .....

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..... by these instructions, I find that only extra copies of invoices are prohibited from being used for Cenvat purposes. It would follow that any of the regular copies of a manufacturer's invoice is a Cenvatable document. Prima facie, the triplicate copies of invoices, which are said to be available with the appellant, are appropriate documents which could be used for availment of Cenvat credit on th .....

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