2019 (3) TMI 2071

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....ppellant : Shri Rajesh Chhibber, Advocate. For the Respondent : Shri Mohammad Altaf, Authorized Representative. ORDER The appellant who is engaged in the manufacture of 'Sugar & Molasses', have been denied the Cenvat Credit of of 22,79,905/-, availed by them during the period June, 2010 to February, 2013, on the ground that the same stands availed on the basis of photocopy of invoices. Th....

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....smuch as Rule 9 of Cenvat Credit Rules, 2004 nowhere provided that credit cannot be availed on the basis of Photocopy of the documents especially when Department did not dispute the correctness of the contents of the photocopy of invoices produced by the assessee. To the similar effect is Tribunal's decision in the case of M/s Controls & Drives Coimbatore (P) Ltd. V/s Commissioner of Central Excis....