2013 (6) TMI 506

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....ommon issue involved in these three appeals is as to whether Cenvat credit in respect of duty paid capital goods is admissible on the basis of photocopies or extra copies of the invoices, the original invoices being not available. The department being of the view that Cenvat credit cannot be allowed on the basis of photocopies or extra copies of the invoices, disallowed the Cenvat credit amounting....

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....eir factory where the original duty paying documents were not available, but only photocopy or extra copies are available, that the capital goods cover by the invoices had actually been received in the factory, that in view of this, the Cenvat credit cannot be denied in view of judgment of Hon'ble Chhattisgarh High Court in the case of Union of India vs. Hira Steels Ltd. reported in 2011 (273) E.L....

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.... paid an amount of Rs. 2,01,711/- + Rs. 67,327/- (i.e. total amount of Rs. 2,69,038/-), that this amount is still with the department, that since the issue involved in this case stand decided in favour of the appellant by the judgment of Hon'ble Chhattisgarh High Court in the case of U.O.I vs. Hira Steels Ltd. (supra), the amount already deposited may be considered sufficient for hearing of these ....

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.... the required verification by the Jurisdictional Central Excise Officers regarding the receipt of the items goods covered by the invoices had not been done, and that in view of this, this is not the case for waiver. 3. I have carefully considered the submissions from both the sides and perused the records. 4. So far as the stay application No. E/S/1492/2012 and 1493/2012 in respect of appeal....