TaxTMI 
TaxTMI 
2016 (3) TMI 1136
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....his 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 applicable to the facts of the case and whic....
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....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 that duty has been paid on the disputed invoi....
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.... 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 support his stand that cenvat credit is not pe....
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....ure 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 facts with intent to evade payment of duty. Thus, ....