https://www.taxtmi.com/caselaws?id=125299 The appeal was dismissed, upholding the disallowance of Cenvat credit and imposition of a penalty. The court emphasized that credit cannot be granted based on a photocopy of the invoice, especially when the original was lost, as per the current Cenvat Credit Rules. The failure to challenge the decision of the Assistant Commissioner and the lack of demonstrating the rules' alignment with relied-upon judgments led to the denial of the appellant's claim. The appellants were directed to deposit Rs. 75,000 within eight weeks, with the balance amount recovery stayed pending the appeal process. en-us Tue, 08 Jul 2008 00:00:00 +0530 Mon, 22 Oct 2012 16:14:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125299 The appeal was dismissed, upholding the disallowance of Cenvat credit and imposition of a penalty. The court emphasized that credit cannot be granted based on a photocopy of the invoice, especially when the original was lost, as per the current Cenvat Credit Rules. The failure to challenge the decision of the Assistant Commissioner and the lack of demonstrating the rules' alignment with relied-upon judgments led to the denial of the appellant's claim. The appellants were directed to deposit Rs. 75,000 within eight weeks, with the balance amount recovery stayed pending the appeal process. Case-Laws Central Excise Tue, 08 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125299