2013 (12) TMI 932

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Cenvat credit of Rs. 2,98,600/- on the basis of Xerox copy of bills of entry which was detected during an audit of the appellant. A show cause notice dated 2.12.2009 was issued to the appellant for denying the cenvat credit. During the adjudication proceedings appellant did not produce the original bills of entry for explaining that the inputs were duty paid and were used in the manufacture of finished excisable goods. Before commissioner (A) a plea was taken that the original bills and entry were destroyed in a fire of applicants factory far which an FIR was also lodged. However, Commissioner (A) did not agree with the contention raised by the appellant because copy of FIR produced by them was with respect to fire in their factory and no....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e taken under the Cenvat Credit Rules are specified. It is not disputed and is commonly understood that the cenvat credit as per the provisions has to be taken on the basis of the original copy of the document (bills of entry in this case). Appellant has taken the argument that as per several judicial pronouncements cenvat credit on the basis of Xerox copy of bills of entry is admissible. It is observed from the relied upon case laws that in the case of CCE Kolhapur Vs. Precicast P. Ltd. (supra) efforts were made by the appellants in that case to obtain certified copy of the document showing duty paid on the inputs from the concerned Commissionerate. Similarly in the case of Controls & Drives Coimbatore (P) Ltd. Vs. CCE, Coimbatore (supra) ....