Cenvat credit documentation requirement: a photocopy of the bill of entry cannot replace the prescribed original document.

Cenvat credit under Rule 9 of the Cenvat Credit Rules, 2004 is available only on the prescribed document itself, including a bill of entry under clause (c). A photocopy or true copy cannot substitute for the original bill of entry, and production of such a copy does not satisfy the documentary requirement for availing credit. On the stated facts, credit was denied because only a photocopy was produced and the explanation for non-production of the original was not accepted; the demand and penalty were stated to be sustainable.

---

---

Issues: Whether Cenvat credit under Rule 9 of the Cenvat Credit Rules, 2004 could be taken on the basis of a photocopy or true copy of a bill of entry instead of the prescribed bill of entry.

Analysis: Rule 9 permits credit only on the documents specified therein, including a bill of entry under clause (c). The rule does not dispense with the requirement of an original prescribed document merely because the document is a bill of entry. A photocopy or true copy cannot be equated with the bill of entry contemplated by the rule. The earlier judicial view relied on by the Revenue also supported the proposition that credit cannot be availed on a photocopy or equivalent substitute where the prescribed document is not produced. On the facts, the only document produced in support of credit was a photocopy of the bill of entry, and the explanation for non-production of the original was not accepted.

Conclusion: Cenvat credit was not admissible on the basis of the photocopy or true copy of the bill of entry, and the demand and penalty were sustainable.

Ratio Decidendi: Credit under Rule 9 of the Cenvat Credit Rules, 2004 can be availed only on the prescribed document itself, and a photocopy or true copy cannot substitute for the bill of entry required by the rule.

---