https://www.taxtmi.com/caselaws?id=357059 The appeal was allowed by the Member (Judicial) on the grounds that Cenvat credit cannot be denied solely based on the copies not being original. The Member emphasized the importance of verifying goods receipt and payments to suppliers, directing the Original adjudicating authority to assess these aspects based on records and payments. The matter was remanded for evaluation of the receipt and use of goods, focusing on the nature of documents rather than denying credit solely on the basis of document copies. en-us Tue, 20 Feb 2018 00:00:00 +0530 Fri, 16 Mar 2018 18:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357059 The appeal was allowed by the Member (Judicial) on the grounds that Cenvat credit cannot be denied solely based on the copies not being original. The Member emphasized the importance of verifying goods receipt and payments to suppliers, directing the Original adjudicating authority to assess these aspects based on records and payments. The matter was remanded for evaluation of the receipt and use of goods, focusing on the nature of documents rather than denying credit solely on the basis of document copies. Case-Laws Central Excise Tue, 20 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357059