Order Date-13 June 2022

Facts:

• The appellant, M/s DKNV Engineering Pvt Ltd, availed Cenvat credit on the basis of photocopies invoices. 
• The Revenue alleged that Cenvat credit is allowed basis original copy of purchase invoice and accordingly denied on the strength of Xerox copies of the purchase invoices.

Issue:

• Whether the Revenue is correct in denying Cenvat credit availed on the strength of Xerox copies of the purchase invoices?

Order:

• The Tribunal observed that that the credit was denied only on the basis that appellant failed to produce original copy of invoices. However, there is no dispute as regards the purchase of goods and use thereof in the manufacture of final product. The goods are entered in the purchase accounts and therefore, purchase of goods, receipt and use thereof in the manufacture of final products is not disputed. 
• Accordingly, it was held that merely because the original copy of invoice is not available, it cannot alter the important criteria of availing the credit when it is satisfies other criteria.
• Further, it was held that the availment of credit on the strength of photocopies of the invoices is just a procedural lapse and cannot be made the basis to disallow the credit. 
• Therefore, the impugned order is set aside and appeals filed by the appellant are allowed.