Cenvat credit requires the prescribed invoice copy; a photocopy of an extra copy is not a valid substitute.

Cenvat credit under the excise scheme must be claimed on the prescribed invoice copy, and a photocopy of an extra invoice copy is not a valid substitute. Where the duplicate invoice copy is lost, credit can be claimed only in the manner recognised by the rules; the Evidence Act does not convert a photocopy into an admissible document for duty credit purposes. Relying on prior precedent and the departmental circular, the Tribunal held that acceptance of such photocopies would undermine the discipline of the credit scheme. Credit on the photocopy was therefore inadmissible, and the Revenue's challenge succeeded.

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Issues: Whether Cenvat credit could be availed on the basis of a photocopy of an extra copy of the invoice instead of the prescribed invoice copy.

Analysis: The credit scheme required the assessee to base its claim on the prescribed invoice copy, and where the duplicate copy was lost, credit could be claimed only in the manner recognised by the rules. A photocopy of an extra copy of the invoice did not satisfy the statutory requirement, and acceptance of such a document would dilute the discipline of the credit scheme. The Evidence Act provisions relating to certified copies did not make a photocopy of an invoice a permissible document for availing duty credit under the excise rules. The Tribunal also relied on prior precedent and the departmental circular stating that photocopies were not to be accepted.

Conclusion: Cenvat credit on a photocopy of the extra copy of the invoice was not admissible and the assessee's claim failed.

Final Conclusion: The Revenue's challenge succeeded, the allowance of credit by the appellate authority was set aside, and the adjudicating authority's denial of credit was restored.

Ratio Decidendi: Credit under the excise scheme must be claimed only on the document prescribed by the rules, and a photocopy of an invoice copy is not a valid substitute for availing Modvat or Cenvat credit.

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