2008 (8) TMI 345

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....invoices :- Sr. Name of the Supplier Invoice Credit Remark No.   No. Date Amount (Rs.)   1. Gonterimann 305 30-9-95 14750   Credit availed on extra copies of invoices 2. Peipers 95 31-5-95 28710 -Do-       Total 43460   3. Orino-Toni Refractories Ltd. 117 24-6-95 139 Credit availed on Buyer's copy       Total 139   4. IOC Ltd. Chinchwad Depot 7492 26-7-95 8781 Credit availed as the invoices not marked as 'Duplicate for transporter' 5. -Do- 7751 18-8-95 12629   6. -Do- 7785 21-8-95 2282   7. -Do....

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....itation to hold that the credit is not allowed on extra copy of invoice as the extra copies are not valid documents to avail Cenvat credit. Hence, the credit of an amount of Rs. 43,460/- on invoice No. 305 dated 30-9-95 and invoices No. 95 dated 31-3-95 is allowed, impugned order to that extent is set aside and appeal of the appellant is allowed. 5. As regards the credit of Rs. 139/- at Sr. No. 3 of the above reproduced table, I find that the appellant has not produced any evidence or any form of invoices to come to any conclusion. Therefore, I hold that credit amount of Rs. 139/- is not available to the appellant. Hence, the impugned order upholding the reversal of duty of Rs. 139/- is upheld and appeal filed by the appellant is r....