Cenvat credit cannot be denied merely for availment on photo copies of invoices

DKNV Engineering Pvt Ltd Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)

Introduction:

The recent decision in the case of DKNV Engineering Pvt Ltd vs Commissioner of Central Excise & ST by CESTAT Ahmedabad has brought clarity on the issue of Cenvat credit denial based on the use of photocopies of purchase invoices. The central question revolved around the denial of credit by the Revenue due to the appellant availing credit on the strength of Xerox copies of invoices instead of original copies.

Detailed Analysis:

The limited issue in this case was whether Cenvat credit availed using Xerox copies of purchase invoices is justifiable. The Revenue contended that the appellant should have taken credit based on original invoices, and the department rightfully denied the credit availed on photocopies. The Revenue supported its stance with various judgments, emphasizing the need for original copies.

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