Cenvat credit on photocopy invoices upheld where duty payment, receipt of goods, and manufacture use were undisputed.

Cenvat credit cannot be denied solely because invoices were produced as photocopies where duty payment on inputs, receipt of goods, and their use in manufacture are undisputed, and the document contents are not shown to be false or incorrect. Rule 9 of the Cenvat Credit Rules, 2004 was applied on the basis that it does not bar credit in such circumstances when the substantive conditions for availing credit are otherwise satisfied. The denial of credit was therefore unsustainable and the impugned order was set aside.

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Issues: Whether Cenvat credit could be denied merely because the credit was availed on the basis of photocopy of invoices, when duty payment on inputs, receipt of goods, and their utilization in manufacture were not in dispute.

Analysis: The appellant's claim was that original documents were available at the time of taking credit but were not produced during audit. The Revenue did not dispute the payment of duty on the inputs or their receipt and use in the manufacture of final products. Rule 9 of the Cenvat Credit Rules, 2004 was applied in light of the view that it does not prohibit availing credit on photocopies where the contents are not shown to be incorrect and the substantive conditions for credit are satisfied.

Conclusion: Cenvat credit could not be denied solely on the ground that the invoices were photocopies, and the denial of credit was unsustainable.

Final Conclusion: The impugned order was set aside and the appeal succeeded with consequential relief to the appellant.

Ratio Decidendi: Credit under the Cenvat scheme cannot be denied only for use of photocopy invoices when duty payment, receipt of goods, and their utilization in manufacture are undisputed and the contents of the documents are not shown to be false or incorrect.

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