2007 (3) TMI 103

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....it availed on the strength of photocopy of triplicate copy of the invoice is admissible. 2. The relevant facts of the case in brief are that the appellants are manufacturer of Bi-pin caps falling under chapter heading 85 of the Schedule to the Central Excise Tariff Act, 1985. In the month of March 2003, they availed Cenvat credit on the strength of photocopy of triplicate copy of Invoice Nos. 8....

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.... April 2003 that the said invoices issued by M/s. Indian Aluminium Company Ltd. to the appellants are correct. The adjudicating authority disallowed the credit and imposed penalty of equal amount. In the appeal, the Commissioner (Appeals) rejected the appeal of the appellant. 3. The learned Advocate on behalf of the appellant submits that the appellant availed credit on the basis of photocopy o....

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....dhiana v. Raison India Ltd. as reported in 2006 (202) E.L.T. 759 (Punjab & Haryana). 4. The learned DR on behalf of the respondent reiterates the findings of the Commissioner (Appeals). He submits that there is no provision for availing Cenvat credit on the basis of photocopy of triplicate copy of invoice. He further submits that under the erstwhile Central Excise Rules 1944, Modvat credit can ....

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.... from the record that the Range Superintendent verified the documents. It is further seen that the Range Superintendent of the supplier vide letter dated 27th February 2004 confirmed the payment of duty. Thus, it is apparent on the face of the record that the Range Superintendent verified the documents on the basis of which the appellant availed credits. As such, I do not find any reason to deny s....