TaxTMI 
TaxTMI 
2011 (2) TMI 1079
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....spondent Per: Ashok Jindal 1. The appellants have filed this appeal against the order of denial of CENVAT Credit on the strength of zerox copy of the invoice and the facts of the case are that the appellants purchased inputs from BPCL (a PSC) against the valid invoices. During the course of transportation of said inputs the truck met with an accident and in that accident the in....
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....nvat Credit Rules 2004 states that the credit is available on the invoice issued by the manufacturer. It is also not disputed that no invoice has been issued by the manufacturer against the said goods and the same has been received in the factory of the appellants, hence, the inputs credit cannot be denied. To support his contention, he placed reliance on UOI Vs. Kataria Wires Ltd., reported....
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....ed the invoices and the same have been received in the factory of the appellants. It is also an admitted fact that the original invoice issued by the manufacturer was lost during accident. An FIR has been registered against the said accident by the transporter. Now, the short issue before me, whether on the strength of the zerox copy of the invoice issued by the manuf....
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.... in captive consumption for manufacture of final product, merely because original and duplicate copy as required by Rule 52A, C, (i)(ii) were lost, the claim could not have been defeated especially when certified copy duly issued by the jurisdictional Superintendent was produced. Under these circumstances, we do not perceive any error in the order passed by the CESTAT. Accordingly, we do not find ....