2013 (11) TMI 983

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....ndent : Sh. Davinder Singh, Jt. CDR JUDGEMENT Per Rakesh Kumar:- The appellant are manufacturer of Power Cables chargeable to Central Excise duty. During the period 2004 they took Cenvat Credit of Rs. 67,441/- on the basis of two invoices No.77 dt. 17.10.03 and invoice No. 78 dt. 20.10.03. Subsequently in course of audit they could not produce the original copies and produced only photoco....

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....at the demand had been confirmed against the appellant on the ground that at the time of audit, the appellant were not in a position to produce the original or duplicate copy of the invoices on the basis of which the Cenvat Credit has been taken, that now they have traced the carbon copy of both the invoices which are extra copies, that as observed by the Commissioner (Appeals) in para 7(iii) of t....

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....rom his factory are the prescribed documents for availing Cenvat Credit and it is not mentioned in the rules that the Cenvat Credit can be taken only on the basis of original or duplicate copies of the invoices and that in view of this, denial of Cenvat Credit and imposition of is not correct. He also cited the judgment of Hon'ble Punjab & Haryana High Court in case of CCE Vs. Stelko Strips Ltd., ....

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.... pleaded that as observed by the Commissioner (Appeals), there is no supporting evidence or verification by the Jurisdictional superintendent of the Central Excise regarding the genuineness of these invoices. 5. I have considered the submissions from both the sides and perused the records. The Cenvat Credit has been denied only on the basis that the same has been availed on the basis of photoco....