2014 (4) TMI 602

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....d through courier M/s Fedex was taken on the basis of photocopy of the bill of entry filed by the courier which had been received from the courier. The credit of remaining of Rs. 32,153/- in respect of 10 consignments had been taken on the basis of invoices issued by the suppliers, but at the time of checking of records, the only photocopies of the original were available and the original invoices were not available. The department being of the view that the appellant in respect of above goods would not be eligible for Cenvat credit, as the same has been taken on the basis of photocopies, issued a show cause notice dated 19/01/09 invoking extended period for recovery of allegedly wrongly taken Cenvat credit and imposition of penalty. The sh....

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....port through courier Cenvat credit on the basis of certified photocopy of the bill of entry filed by the courier cannot be denied, that as regards the Cenvat credit of the remaining amount of Rs. 32,153/- in respect of 10 consignments received under different invoices, the original duty paying document were available at the time of receipt of the goods, but were misplaced subsequently, that for this reason only they had obtain the certified the copies of the original duty paying documents from the suppliers, that in respect of these consignments also the department does not dispute the receipt of the goods, that when the receipt of the goods is not disputed the Cenvat credit cannot be denied just because the original duty paying documents a....

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....ed the impugned order by reiterating the findings of the Commissioner (Appeals) and pleaded that in all these cases the credit has been taken on photocopies of the original duty paying documents, that the photocopies are not the copies attested by the Jurisdictional Superintendent, that in view of this, the documents on the basis of which, the credit has been taken are not valid documents and, hence, there is no infirmity in the impugned order. 5. I have considered the submissions from both the sides and perused the records. 6. So far as credit of Rs. 10,194/- on the basis of certified copies of the courier bill of entry is concerned, I find that the issue stands decided in favour of the appellant by the decision of the Tribunal in th....