CENVAT credit on transporter copies of invoices supported waiver of pre-deposit and stay of recovery.

In a dispute over CENVAT credit, invoices marked as "carrier copy" were treated as prima facie sufficient to show that they were the duplicate copies for the transporter under Rule 52A of the Central Excise Rules, 1944, and invoices marked "duplicate for transporter" were also accepted prima facie. On that basis, the appellants established a prima facie case for waiver of pre-deposit and stay of recovery, and recovery was stayed during the pendency of the appeal.

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Issues: Whether the appellants had made out a prima facie case for waiver of pre-deposit and stay of recovery where credit was denied on the ground that invoices were not properly marked as duplicate for transporter under Rule 52A of the Central Excise Rules, 1944.

Analysis: The disputed credit related to invoices marked either as "carrier copy" or by pen as "duplicate for transporter". The marking "carrier copy" was treated as sufficient to indicate, prima facie, that the document was the duplicate meant for the transporter. The invoices where "duplicate for transporter" had been marked were also found prima facie acceptable for credit. On this basis, the appellants established a prima facie case for relief.

Conclusion: The requirement of pre-deposit was waived and recovery was stayed during the pendency of the appeal, in favour of the assessee.

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