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2017 (12) TMI 1487
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....lant Shri Mohd. Altaf (Asstt. Commr.) AR - for Respondent ORDER Per: Archana Wadhwa Cenvat Credit of around of Rs. 70,000/- stands denied to the appellant on the ground that the same has been availed on the basis of photo copies of the invoices, which cannot be held to be eligible documents. Further, the objection raised by the Revenue is that the invoices are in the name of Head Offic....
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.... reference can be made to Tribunal's decision in the case of Commissioner Customs & C. Ex. Vs. DNH Spinners reported at 2009 (244) ELT 65 (Tri. Ahmd.). As such, the adoption of the said ground for denial of the credit is set aside. 3. As regards the availment of the credit on the basis of photo copies, learned advocate submits that though the same could not be produced before Audit Officer but ....