2017 (2) TMI 826

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....B Gaikwad, Advocate, for Respondent Per: M V Ravindran: This appeal is directed against Order-in-Appeal No. PII/PAP/06/2010 dated 7^th January 2010 and is filed by the Revenue. 2. Heard both sides and perused the records. 3. The relevant basic facts that arise for consideration are respondent herein availed CENVAT credit of the Central Excise duty paid on various capital goods which we....

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....before Hon'ble High Court and the matter is still pending. It is his submission that another factor is the credit is availed on xerox copies of the invoices. 5. Learned Counsel submits that the issue on merits is in their favour as held by Tribunal. 6. I have considered the submissions made both sides and perused the records. 7. It is undisputed that respondent had availed CENVAT cred....

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....th respondent, has not parted with the original/duplicate copy of duty paying documents. The respondent herein has availed CENVAT credit on xerox copies of duty paying documents. During the period i.e. July to November 2002, the provisions of CENVAT Credit Rules, 2002 envisaged availment of CENVAT credit only on original or duplicate copies of duty paying documents and there were no exceptions. Th....