2026-VIL-1508-CESTAT-HYD-CE
  1. Home
  2. 2026-VIL-1508-CESTAT-HYD-CE

CENTRAL EXCISE CESTAT Cases

Central Excise - Cenvat Credit on the basis of Photocopies of Invoices - Documentary Evidence and Substantive Entitlement - During audit respondent was found to have availed Cenvat Credit on strength of photocopies and xerox copies of invoices and upon objection during audit respondent reversed the entire amount and subsequently filed refund claim - Whether refund of Cenvat Credit earlier reversed can be denied solely on ground that original invoices were not available and credit was supported by photocopies instead of prescribed original documents - HELD - Rule 9 of Cenvat Credit Rules, 2004 prescribes documents on basis of which Cenvat Credit can be taken and documentary conditions under Cenvat scheme have important purpose namely to establish payment of duty, receipt of goods or services, identity of recipient and to guard against duplicate or fraudulent availment - Question whether non-production of original document necessarily results in denial of substantive credit cannot be decided in abstract - Nature of defect, reason for non-production, availability of secondary evidence and most importantly whether essential conditions for availment of credit are independently established are relevant considerations - Once duty-paid nature of capital goods, their receipt, use and respondent's eligibility to credit are not in dispute and when there is no allegation of fraud, duplicate credit or manipulation of documents, denial of credit only because original invoices could not be produced would elevate documentary requirement above substantive entitlement itself - Judicial decisions on Cenvat Credit have recognized that credit may, depending upon facts, be allowed on copy of prescribed document when its authenticity and underlying transaction stand satisfactorily verified - Department has not disputed that capital goods covered by invoice were actually received, duty had been paid on such goods, goods were used and respondent was otherwise entitled to Cenvat Credit - No allegation or evidence that credit in respect of same invoices had been availed by any other unit or person and no finding that photocopies were fabricated, manipulated or otherwise unreliable - Competent authority examined respondent's explanation regarding loss and non-availability of invoices and sanctioned refund after holding that respondent was entitled to credit - No sufficient ground to interfere with impugned order – The impugned order is upheld and the Revenue's appeal is dismissed
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

GST Critical issues: ITC on...
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Security-Code
New Code?

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Security-Code
New Code?

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?