Cenvat Credit can be claimed on the basis of photocopy of duty payment document

(Arising out Order-in-Appeal No. YDB/242/M-II/2010 dated 12.05.2010 passed by the Commissioner of Central Excise (Appeals), Mumbai II)

Brief of the case:

• The CESTAT Mumbai in the case of Arbes Tools P. Ltd. vs. CCEx held that when the admissibility of Cenvat credit is not disputed on legal grounds viz eligibility and duty payment document, then credit cannot be denied merely on technical lapses.
• Thus, the credit can be allowed even on the basis of photocopy of courier bill of entry.Please become a Premium member. If you are already a Premium member, login here to access the full content.