Strict documentary compliance governs CENVAT credit; non-prescribed copies cannot support credit claims.

CENVAT credit was unavailable where the assessee relied on extra copies and photocopies of duty-paid documents that were not the statutorily prescribed documents. The scheme required strict compliance with the documentary conditions for claiming fiscal benefit, and the absence of prescribed documents meant no vested entitlement to credit. The argument that the defect was merely procedural and could be cured by substantial compliance was rejected. Credit was therefore denied because the claim was not supported by documents recognised by law, and the denial of credit was sustained.

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Issues: Whether CENVAT credit could be availed on the strength of extra copies and photocopies of duty-paid documents that were not statutorily prescribed.

Analysis: The credit scheme depends on documentary sanctity and the prescribed documents must be strictly followed. The absence of prescribed documents meant there was no vested entitlement to the credit. The reasoning that procedural infraction alone should not defeat credit was rejected in view of the principle that statutory procedures for claiming fiscal benefits require mandatory compliance rather than mere substantial compliance.

Conclusion: CENVAT credit was rightly denied because the documents relied upon were not the documents prescribed by law.

Final Conclusion: The appeal failed on merits and the denial of credit was sustained.

Ratio Decidendi: Fiscal credit benefits can be claimed only on strict compliance with the statutorily prescribed documentary requirements, and credit cannot be taken on non-prescribed documents on the basis of substantial compliance alone.

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