2014 (8) TMI 324

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....i D.D. Joshi, Supdt. (AR) PER : P R Chandrasekharan The appeal is directed against Order-in-Appeal No. YG/2/Th-I/2008 dated 24.7.2008 passed by the Commissioner of Central Excise (Appeals), Mumbai - I. Vide the impugned order, the lower appellate authority has upheld the denial of CENVAT Credit of Rs. 1,08,263/- to the appellant M/s Century Rayon by the adjudicating authority vide order date....

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....73 (Tri.) Commissioner of Central, Coimbatore Vs. Sambandam Spng. Mills Ltd. - 2001 (136) ELT 914 (Tri-Chennai) and Shriji Chemicals Vs. Commissioner of Central Excise, Ahmedabad - 1998 (98) ELT 375 (Tri) in support of his contention. Therefore, he prays that in the present case also the credit should be allowed. It is his contention that in the present case, the show-cause notice has been issued ....

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....of Central Excise, Pune - I 2008 (230) ELT 506 (Tri-Mum), wherein the denial of CENVAT Credit taken on duplicate copy of invoice/extra copy of invoices was upheld on the ground that these are not prescribed documents. Therefore, he pleads that the impugned order is sustainable in law. 4. I have carefully considered the submissions made by both sides. 5. The CENVAT Credit scheme adopted and o....

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....on'ble Apex Court prevails over the case laws relied upon by the appellant. Therefore, I hold that the appellant was ineligible to take CENVAT Credit on the strength of documents which are not statutorily prescribed. In the present case, I notice that documents which have been submitted are not those specified in the law. Therefore, the appellant cannot take CENVAT Credit on the strength of su....