Cenvat credit allowed on alternative import documents and duty-paid goods under Rule 16(2), with no further denial after reversal.

Cenvat credit was treated as allowable where the assessee substantiated import and receipt of inputs through Bill of Entry copies, transport papers, supplier invoices, bank extracts and, where needed, a customs certificate issued for a lost or mutilated Bill of Entry; Rule 9 of the Cenvat Credit Rules, 2004 was satisfied and the credit could not be denied on that ground. Credit was also held admissible on PP woven sacks received under Rule 16(2) of the Central Excise Rules, 2002, as no statutory bar was shown. Where the disputed credit had already been reversed with interest on the basis of an invalid invoice, no further denial survived.

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Issues: (i) whether Cenvat credit could be denied for want of the original or duplicate Bill of Entry when the assessee produced other supporting documents and certificates; (ii) whether Cenvat credit was admissible on PP woven sacks received under Rule 16(2); (iii) whether credit already reversed with interest on the basis of an invalid invoice survived for further denial.

Issue (i): Whether Cenvat credit could be denied for want of the original or duplicate Bill of Entry when the assessee produced other supporting documents and certificates.

Analysis: The assessee produced the relevant Bill of Entry copies, transport documents, supplier invoices, bank statement extracts and, where necessary, a customs certificate issued in lieu of a lost or mutilated Bill of Entry. The adjudicatory record showed that the Revenue did not specifically dispute these findings before the appellate authority. The documents were treated as sufficient evidence of import and receipt of the inputs for the purpose of Rule 9 of the Cenvat Credit Rules, 2004.

Conclusion: The credit could not be denied on this ground, and the Revenue's challenge failed.

Issue (ii): Whether Cenvat credit was admissible on PP woven sacks received under Rule 16(2).

Analysis: The goods were received under Rule 16(2) of the Central Excise Rules, 2002, and the assessee produced the relevant records. There was no prohibition against availing Cenvat credit on receipt of duty-paying goods in such circumstances, and the Revenue did not establish any legal bar to the credit claimed.

Conclusion: The credit on PP woven sacks was admissible and the Revenue's objection failed.

Issue (iii): Whether credit already reversed with interest on the basis of an invalid invoice survived for further denial.

Analysis: The assessee had already debited the disputed amount along with interest as pointed out in audit, and this factual position was not disputed by the Revenue. In the absence of any contrary material, no further adverse finding could be sustained on this component.

Conclusion: No further denial survived on this issue.

Final Conclusion: The appellate order allowing the assessee's claim was upheld, and the Revenue's appeals were rejected in full.

Ratio Decidendi: Cenvat credit cannot be denied when the assessee substantiates receipt and duty-paid nature of inputs through reliable alternative documents, and credit is admissible on duty-paid goods received under the applicable excise procedure absent any statutory bar.

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