Document required to avail cenvat credit

the following case law might help:

In CCE&C v. Steelco Gujarat Ltd. 2010 (255) ELT 518 (Guj.), the original/duplicate invoices had been lost in transit. As such, the assessee availed CENVAT credit on the basis of xerox copy of the triplicate copy of the invoice, duly attested by the Jurisdictional Range Superintendent at the supplier end to evidence the duty payment character of the said invoice in question. The Commissioner of Central Excise (Appeals) observed that there was no dispute about the duty paid character of the input, receipt of the same in the appellant’s factory and utilization for manufacture of final product. Therefore, the Commissioner of Central Excise (Appeals) came to the conclusion that the legitimate right of the appellants cannot be denied just because the original/duplicate invoices were lost in transit. The department could at best, as a precaution to prevent availment of double credit in the case of appellants recover the original document and insist for an undertaking or indemnity bond from the appellants. The Tribunal while confirming the order of the Commissioner of Central Excise (Appeals) observed that mere xerox copy by itself should not be made the basis of allowing the credit but where the assessee had made efforts to get the said xerox copy attested by the Range Superintendent at the supplier’s end and had established beyond doubt that the duty, stood paid on the goods and the goods stood received by him, denial of credit on the procedural irregularity would not be justified. The High Court did not find any infirmity in the order passed by the Tribunal and Commissioner of Central Excise (Appeals).

the assessee in order to avail CENVAT credit has to maintain documents as required under rule 9. However, in cases where such documents could not be maintained and other sorts of documents are with the assessee by which he availed credit, then the following requirements are to be fulfilled—

• There shall be no dispute about the duty paid character of the input;
• Receipt of the goods in the factory of the assessee;
• Utilization for manufacture of the final product.

The authority, in such cases, has to satisfy the three tests, viz., integrity, dependability and relevancy as held in Kitply Industries Ltd. (supra). The Tribunal in Stelco Gujarat Ltd. case (supra) rightly held that the denial of credit on the procedural irregularity would not be justified. Even though favourable judgments are there, the assessee should try to maintain documents for availing credit in accordance with the rule with utmost care to avoid unnecessary litigations.