CENVAT credit — The respondents availed credit on the basis of xerox copy of the bill of entry — The original copy of the same was not available with them and hence they also lodged a police complaint — They also made efforts to obtain a certified copy of the same from the Commissioner who refused to do the same — Held, CENVAT credit was allowed because credit could not be disallowed on the ground of mere technical violence.

CENVAT credit — The respondents avai led credit on the basis of xerox copy of the bill of entry — The original copy of the same was not available with them and hence they also lodged a police complaint — They also made efforts to obtain a certified copy of the same from the Commissioner who refused to do the same — Held, CENVAT credit was allowed because credit could not be disallowed on the ground of mere technical violence.

The respondents availed CENVAT credit on the basis of the xerox copy of the bill of entry. A show-cause notice was issued for wrong availment of credit on the basis of xerox copy of the bill of entry. Penalty also was imposed. The appellant contended that the original copy of the bill of entry was not available with them and they had lodged a police complaint. Further they put in efforts to obtain a certified copy of the bill of entry from the Commissioner who denied their request.

Held:

It was held that the respondents were entitled for CENVAT credit availed by them on the strength of xerox copy, because they had made efforts to obtain a certified copy of the bill of entry which was denied to them. Also it was not disputed that the goods had suffered duty and they had been used in the manufacture of final product. The credit could not be denied on the basis of mere technical violence.