https://www.taxtmi.com/caselaws?id=191596 Cenvat credit may not be denied solely because the claimant produced certified copies or photocopies of duty-paying documents when receipt of inputs in the factory and their use in manufacturing taxable final products are not disputed; in that situation, the available evidence is sufficient to support the credit claim. Where an original transport copy for one invoice is produced for the first time before the Tribunal and was not examined by the lower authority, the proper course is remand for fresh verification and decision on that specific claim. The note therefore recognises allowance of credit on most disputed documents and remand for one invoice-related issue. en-us Wed, 22 Jun 2016 00:00:00 +0530 Sat, 08 Apr 2017 09:48:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191596 Cenvat credit may not be denied solely because the claimant produced certified copies or photocopies of duty-paying documents when receipt of inputs in the factory and their use in manufacturing taxable final products are not disputed; in that situation, the available evidence is sufficient to support the credit claim. Where an original transport copy for one invoice is produced for the first time before the Tribunal and was not examined by the lower authority, the proper course is remand for fresh verification and decision on that specific claim. The note therefore recognises allowance of credit on most disputed documents and remand for one invoice-related issue. Case-Laws Central Excise Wed, 22 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191596