https://www.taxtmi.com/caselaws?id=2507 Cenvat credit under the excise scheme must be claimed on the prescribed invoice copy, and a photocopy of an extra invoice copy is not a valid substitute. Where the duplicate invoice copy is lost, credit can be claimed only in the manner recognised by the rules; the Evidence Act does not convert a photocopy into an admissible document for duty credit purposes. Relying on prior precedent and the departmental circular, the Tribunal held that acceptance of such photocopies would undermine the discipline of the credit scheme. Credit on the photocopy was therefore inadmissible, and the Revenue's challenge succeeded. en-us Tue, 21 Aug 2007 00:00:00 +0530 Wed, 16 Apr 2008 08:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2507 Cenvat credit under the excise scheme must be claimed on the prescribed invoice copy, and a photocopy of an extra invoice copy is not a valid substitute. Where the duplicate invoice copy is lost, credit can be claimed only in the manner recognised by the rules; the Evidence Act does not convert a photocopy into an admissible document for duty credit purposes. Relying on prior precedent and the departmental circular, the Tribunal held that acceptance of such photocopies would undermine the discipline of the credit scheme. Credit on the photocopy was therefore inadmissible, and the Revenue's challenge succeeded. Case-Laws Central Excise Tue, 21 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2507