2010 (2) TMI 307

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.... [Order per: K.A. Puj, J. (Oral)]. - The Commissioner of Central Excise and Customs, Vadodara has filed this Tax Appeal under Section 35G of the Central Excise Act, 1944, proposing to formulate the following substantial questions of law for determination and consideration of this Court: (a) Whether in the facts and in the circumstances of the case the assessee is entitled to take Cenvat credi....

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....duplicate invoices have been lost in transit, the Appellants have availed Cenvat credit on the basis of zerox copy of the triplicate copy of the invoice, duly attested by the Jurisdictional Range Superintendent at the supplier's end to evidence the duty paying character of the said invoice in question. He further observed that there is no dispute about the duty paid character of the inputs, receip....

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.... by itself should not be made the basis of allowing the credit but where the assessee has made efforts to get the said xerox copy attested by the Range Superintendent of the supplier's end and has established beyond doubt that the duty stands paid on the goods and the goods stand received by him, denial of credit on this procedural irregularity would not be justified. The Tribunal has therefore co....