2018 (5) TMI 91

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..... Misra, Heard both sides. 2. This appeal is filed against OIA-AHM-EXCUS-003-APP-031-14-15 dt 02/06/2014 passed by the Commissioner of Central Excise-AHMEDABAD-III. 3. The issue involved in the present appeal are: whether the appellant are entitled to avail Cenvat credit of Rs. 4,09,762/- on Triplicate copy and extra copy of invoices, which are mostly supported by the certificate issued by the ....

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....r, explaining the mismatch of quantity mentioned in the input invoices with that recorded in the RG-23 Part II, he submits that in RG-23 Part II Register, the quantity is recorded on notional area basis, whereas in the input invoice, the quantity is mentioned thickness-wise. In support of the contention that credit is admissible on Triplicate copy, he has referred to the judgment of the Tribunal i....

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.... as much as, the input invoices were either the triplicate copy or extra copy, against which the credit availed. It is the contention of the Ld Advocate that since the duplicate copy of invoice, that is, transporter's copy, had been lost, they have taken the credit on the triplicate copy/extra copy of the invoice. In most of the cases the duty paid as shown in the invoices are duly certified by th....