Cenvat credit cannot be denied merely because invoice in original is not available – CESTAT

This is to apprise you about a recent decision by CESTAT Ahmedabad in the case of DKNV Engineering Pvt Ltd (Excise Appeal No. 10187 of 2019-SM). The Tribunal held that CENVAT credit cannot be denied if photocopies of purchase invoices (instead of original copies) are available.

Source Gaba & Co

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