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    <title>2016 (6) TMI 1201 - CESTAT  ALLAHABAD</title>
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    <description>Cenvat credit may be allowed on certified copies or photocopies of duty-paying documents where receipt of inputs and their use in manufacturing taxable final products are undisputed; denial solely for non-production of originals is unjustified. Credit was allowed for the documents covered by serial numbers 13 to 17. Where an original transport copy for a separate invoice was produced only at the hearing and had not been examined earlier, fresh verification by the adjudicating authority was required. The claim relating to serial number 12 was remanded for reconsideration.</description>
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      <link>https://www.taxtmi.com/caselaws?id=191596</link>
      <description>Cenvat credit may be allowed on certified copies or photocopies of duty-paying documents where receipt of inputs and their use in manufacturing taxable final products are undisputed; denial solely for non-production of originals is unjustified. Credit was allowed for the documents covered by serial numbers 13 to 17. Where an original transport copy for a separate invoice was produced only at the hearing and had not been examined earlier, fresh verification by the adjudicating authority was required. The claim relating to serial number 12 was remanded for reconsideration.</description>
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