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of <h1>Cenvat credit allowed on supplier's office copy when duty-paid nature undisputed; originals not mandatory if photocopies used</h1> <h3>Aditya Pipes Strips Pvt Ltd. Versus CCE & ST- Ludhiana</h3> 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 ... CENVAT Credit - credit denied to the appellant on the office copy of the supplier in terms of rule 9 (2) of the Cenvat Credit Rules, 2004 to say that the office copy of supplier is not proper document to avail cenvat credit - HELD THAT:- The said issue has been decided by the Hon’ble High Court of Punjab and Haryana in the case of Commissioner of Central Excise, Ludhiana vs. Ralson India Ltd. [2005 (12) TMI 37 - PUNJAB & HARYANA HIGH COURT] wherein it has been held 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. In that circumstances, the appellant is entitled to avail cenvat credit on the office copy of the supplier of the inputs to the appellant who had received the input and duty paid thereon has not been disputed by the revenue. Therefore, the impugned order is set aside and the appeal filed by the appellant is allowed. 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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