Cenvat credit allowed on supplier's office copy when duty-paid nature undisputed; originals not mandatory if photocopies used

CESTAT (Chandigarh-AT) allowed the appeal and set aside the order denying CENVAT credit on the supplier's office copy, holding that where the duty-paid character of inputs is not disputed by revenue, credit cannot be denied merely because originals are unavailable and credit was taken on the supplier's photocopy/office copy. The Tribunal followed the HC's precedent to grant entitlement to CENVAT credit on the office copy of the supplier.

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Cenvat credit was disputed on the ground that an office copy of the supplier's invoice is not a proper document under Rule 9(2) of the Cenvat Credit Rules, 2004. The Tribunal relied on the Punjab & Haryana High Court decision in Commissioner of Central Excise, Ludhiana v. Ralson India Ltd., holding that "if duty paid character of the impugned goods has not been disputed, in that circumstances, cenvat credit cannot be denied merely on the basis of the fact that original copy of invoices not available and cenvat credit has been taken on photocopy/office copy of the supplier." Applying that precedent, and noting that the duty-paid character of the inputs was not contested by the revenue, the Tribunal held the appellant was entitled to avail cenvat credit on the office copy of the supplier's invoice, set aside the impugned order, and allowed the appeal.

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