2016 (3) TMI 1136

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Respondent Per S. K. Mohanty: This is the second round of litigation before the Tribunal. In the initial round, this Tribunal vide order No. 1301/2010-SM(BR) dated 08.10.2010, has remanded the matter back to the Original Authority for a fresh fact finding as to whether the decision in the case of Indian Oil Corp. Ltd. Reported in 2006 (75) RLT 676 (Tri.) relied on by the Appellant is appl....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ugned order dated 06.03.2013 in denying the cenvat benefit to the Respondent (the Appellant herein). Denial of cenvat benefit and confirmation of the penalty amount is the subject matter of present dispute before the Tribunal. 2. Sh. O.P. Agarwal, the Ld. Consultant appearing for the Appellant submits that upon verification of the books of accounts, since the adjudicating authority has held tha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ocopy of the invoice has not been prescribed as a valid document for the purpose of taking cenvat credit under Rule 9 of the Cenvat Credit Rules, 2004. Thus, according to him, in absence of any specific statutory provisions providing for taking of cenvat credit on basis of ineligible document, denial of cenvat credit along with imposition of penalty in the impugned order is legal and proper. To su....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he factory for use in or in relation to manufacture of the final product, the requirement of Rule 9 of the Cenvat Credit Rules 2004, in my opinion, has been complied with for the purpose of cenvat benefit. Since the duty paid character is not under dispute, it cannot be said that taking of cenvat credit on the basis of photocopy of the invoice is attributable to fraud, collusion, suppression of fa....