Tribunal denies CENVAT credit based on photocopies, rules show cause notice not time-barred. Decision dated 23.12.2015.

The Tribunal upheld the denial of CENVAT credit to the appellant based on the use of attested photocopies of duty paying documents, noting that regulations at the time required original documents for credit. The Tribunal also found the show cause notice not time-barred, as the appellant failed to submit the necessary documents with returns. Consequently, the appeal was dismissed, affirming the denial of credit and the original order's validity. The decision was rendered on 23.12.2015.

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Issues involved: Denial of CENVAT credit based on attested photocopies of duty paying documents, time-barred show cause notice.

Analysis:

Issue 1: Denial of CENVAT credit based on attested photocopies of duty paying documents
The appellant's appeal was against the denial of CENVAT credit by the Commissioner of Central Excise based on the grounds that the appellant availed credit using certified copies of Central Excise invoices and bill of entry, which were attested photocopies of the originals. The appellant claimed that the original and duplicate invoices were misplaced, and they obtained certified copies based on a police complaint and an affidavit. They argued that since there was no dispute regarding the receipt and consumption of the inputs, CENVAT credit should not be denied. Additionally, they mentioned that the bill of entry was a courier bill of entry, and photocopies were provided to multiple customers for availing CENVAT credit. However, the Tribunal noted that during the relevant period (April 2004 to March 2005), the provisions required availing CENVAT credit only on the original duty paying documents and triplicate copy of the bill of entry. The Tribunal found the appellant's arguments untenable as there were no provisions allowing for availing CENVAT credit on attested photocopies during that period.

Issue 2: Time-barred show cause notice
The appellant argued that the show cause notice issued on 01/12/2008 was time-barred since they had been filing returns with the authorities. However, the Tribunal disagreed, stating that during the material period, there was no requirement to file duty paying documents on which CENVAT credit was availed. It was noted that the CENVAT credit was availed on attested photocopies of the invoice and bill of entry, which were presumably not submitted along with the returns. The Tribunal found the extended period invoked by the authorities to be correct in this case.

In conclusion, the Tribunal rejected the appellant's appeal, upholding the denial of CENVAT credit and the correctness of the impugned order. The appeal was dismissed, and the order was pronounced on 23.12.2015.

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