Court Allows CENVAT Credit: Photocopies of Goods Receipts Inadmissible; Endorsed Copies Accepted Due to Lack of Contrary Evidence.

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....CENVAT Credit - fake invoices or not - the photocopies of GR cannot be relied upon and the copies of GRs produced by the appellant having endorsement on their favour is to be taken as the admissible evidence, as the Revenue has failed to prove contrary to that - credit allowed.....