2018 (8) TMI 610

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....anabhan: The present appeal is against the Order-in-Appeal No. 156/2012 dated 17.10.2012. 2. The appellant is a manufacturer of Transformer Lamination, ACSR Conductors, Insulated Cables & Wires of Aluminium. For manufacture of their finished products they procured inputs i.e. aluminium wire rods from M/s Bharat Aluminium Company Limited, (BALCO) Jaipur. The duty paid on such inputs was availed a....

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....ely lost the duplicate copy of the invoice. But after taking up the matter with the supplier, the quadruplicate copy of the invoice was obtained and produced by the appellant. The appellant also submitted an affidavit regarding the receipt of the inputs. He prayed that in the absence of the original of the duplicate copy the appellant was entitled to avail cenvat credit on the basis of the quadrup....

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....has lost the duplicate copy of the invoice which was to accompany the goods, from the supplier. However, after taking up the matter with the supplier, they have produced quadruplicate copy of the invoice which evidences supply of inputs. To this effect appellant submitted an affidavit also on record regarding the receipt of the inputs. 7. I have perused the case laws relied by the appellant. In b....