2016 (6) TMI 1201

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....ants are engaged in the manufacture of metal containers and availed Cenvat credit on certain inputs being raw material. Vide a show cause notice, objection was raised by the Revenue on availing the Cenvat credit for want of proper documents or original duty paying documents not submitted to Revenue. The documents in question, are at Serial. Nos. 12 to 18 of the chart annexed to SCN. The details of which are as follows : - 12- Inv.-No. 1284, dated 5-8-1994 13- Inv.-No. 72, dated 12-8-1994 14- Inv.-No. 73, dated 12-8-1994 15 Inv.-No. 1249, dated 20-8-1994 16- Inv.-No. 1261, dated 23-8-1994 17- Inv.-No. 521, dated 25-8-1994 18- Inv.-No. 40, dated 31-8-1994 3. The appellant appeared and conteste....

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....s disallowed, it appeared erroneously. However, the learned Commissioner (Appeals) rejected the Cenvat credit for document at Sl. Nos. 12 to 17 observing that although the appellant produced the certified copy which is issued by the Income Tax Department but it is not explained as to why even after the lapse of a period of 9 years, such original documents have not been received back by the appellant and on this ground alone, it is observed that the existence of documents and taking payment of duty on inputs as prescribed by Rules, is not a technicality to be complied with for availing Modvat credit. Accordingly, Modvat credit cannot be allowed on the strength of photocopy or certified copy of documents. 6. Being aggrieved the appell....

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....rol copy of the bill of entry. It was held that the plain reading of sub-rule (3) of Rule 57G of Central Excise Rules, 1944 clearly indicates that no credit under sub-rule (3) shall be taken by the manufacturer, unless the inputs are received in the factory under the cover of any of the specified documents. It is undisputed fact that the inputs received in the factory under the cover of a triplicate copy of bill of entry which was subsequently misplaced. Accordingly, the Hon'ble High Court is apparently allowed the credit as per order of this Tribunal. Learned Counsel also relies on another Co-ordinate Bench decision's Ruling of this Tribunal in CCE v. JSW Steel Ltd. - 2011 (265) E.L.T. 50 (Tri.-Chennai) under the fact that credit was denie....