Assessee can CENVAT credit on the strength of xerox copy

CESTAT, MUMBAI BENCH Commissioner of Central Excise, Kolhapur Vs. Shah Precicast (P.) Ltd. FINAL ORDER NO. A/145 OF 2011-WZB/C-IV(SMB) APPEAL NO. E/128 OF 2010 APRIL 5, 2011 ORDER 1. Revenue is in appeal on the ground that xerox copy is not a proper document to avail CENVAT credit in terms of provisions of Rule 9(1)(c) of the CENVAT Credit Rules, 2004. 2. The facts of the case are that during the course of scrutiny of the records of the respondent it was found that the respondent has taken CENVAT credit on the strength of the xerox copy of the bill of entry which is not a proper document. Ther...