Cenvat credit cannot be denied solely for a certified photocopy when duty-paid inputs and invoice details are departmentally verified.

Cenvat credit was held admissible on a certified photocopy of the triplicate invoice because the inputs were received and used in manufacture, and the supplier's Range Superintendent verified the invoice particulars and duty payment. The assessee had also intimated the department about the loss of the original and duplicate copies. On these verified facts, credit could not be denied solely for reliance on a photocopy where documentary evidence established receipt of duty-paid inputs, and the penalty was unsustainable.

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Issues: Whether Cenvat credit could be denied merely because it was taken on the basis of a photocopy of the triplicate copy of the invoice, where the Range Superintendent verified the documents and the duty-paid nature of the inputs was confirmed.

Analysis: The inputs were found to have been received and used in the manufacture of final products, and the supplier's Range Superintendent confirmed the correctness of the invoices and payment of duty. The appellant had also informed the department of the loss of the original and duplicate copies. In these circumstances, the verified photocopy of the triplicate invoice was accepted as sufficient evidence for availing credit, and the Tribunal followed the principle that credit should not be denied when documentary verification establishes receipt and duty payment.

Conclusion: Cenvat credit on the photocopy of the triplicate invoice was admissible, and denial of credit and penalty were unsustainable.

Final Conclusion: The appeal succeeded and the disallowance of credit was set aside with consequential relief.

Ratio Decidendi: Where receipt of duty-paid inputs and the correctness of invoice particulars are verified by the department, credit cannot be denied solely because the assessee relies on a certified photocopy of the invoice copy available with it.

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