Cenvat credit cannot be denied for loss of the original invoice when duty-paid receipt of inputs is undisputed.

Cenvat credit could not be denied when duty-paid inputs were received in the factory and their receipt, manufacturer-issued invoice, and use were undisputed, even though the original invoice was lost in transit and only a xerox copy was produced. The Tribunal treated Rule 9 of the Cenvat Credit Rules, 2004 as not requiring rigid insistence on the original document where substantive entitlement was established and an FIR had been lodged for the loss. On that basis, the denial was set aside and the credit claim was allowed.

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Issues: Whether Cenvat credit could be denied merely because the original invoice was lost in transit and credit was claimed on the basis of a xerox copy of the manufacturer's invoice.

Analysis: The inputs had been received in the factory against a valid duty-paying document, and it was undisputed that the manufacturer had issued the invoice and that the goods were received. The original invoice was lost in an accident during transportation, and an FIR had been lodged. In these circumstances, Rule 9 of the Cenvat Credit Rules, 2004 was not applied so rigidly as to defeat credit when the receipt of goods and their duty-paid character were not in dispute. The Tribunal followed the principle that credit cannot be denied merely for non-production of the original invoice where the substantive conditions are satisfied.

Conclusion: Cenvat credit could not be denied solely on the ground that the original invoice was lost and only a xerox copy was produced; the denial was set aside and the credit claim was allowed.

Ratio Decidendi: Where receipt of duty-paid inputs and their use are undisputed, Cenvat credit cannot be denied merely because the original invoice is lost and a certified or xerox copy is produced.

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