HERO CYCLES LTD. Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) THE facts giving rise to these appeals are, in brief, as under:

(2.) THESE appeals were heard on 16 -6 -2010. Both the sides were directed to file written submissions. While the Appellant's written submissions were received on 23 -6 -2010, the department's written submission were received on 15 -7 -2010.

(3.) THE first point of dispute in this case is regarding taking of CENVAT credit amounting to Rs. 7,32,490/ - on the basis of the original copies of the invoices. The Department's contention is that as per the provisions of Section 57A(3) read with Rule 57G(6), CENVAT credit could be taken only on the basis of duplicate copy of the invoice and under Rule 57G(6) the credit could be taken on the basis of original copy only if the duplicate copy is lost in transit and intimation regarding the same has been given to the Asstt. Commissioner and he is satisfied that the inputs had been received in the factory, while in this case, the credit on the basis of original copies of the invoice had been availed without following the procedure prescribed under Rule 57G(6). There is no dispute about the fact that the Appellants have not given any reason as to why the duplicate copy of the invoice is not available and why the credit was taken on the basis of the original copy of the invoices. There is also no dispute that the loss of duplicate copy of the invoice was never reported to the Department and no permission for taking the credit on the basis of the original copies had been obtained from the jurisdictional Asstt. Commissioner. The Larger Bench of the Tribunal in the case of Avis Electronics Pvt. Ltd. (supra) has held that the Tribunal is not to supplement or add words to the Rules and when a particular thing is directed to be performed in a manner prescribed by Rules, it should be performed in that manner itself and not otherwise and accordingly, has held that CENVAT credit cannot be taken on the basis of original copies of the invoices unless the loss of duplicate copy is reported to the jurisdictional Asstt. Commissioner and the necessary permission has been taken for taking CENVAT credit on the basis of the original copies of the invoices. In view of the settled legal position on this issue, we are of the view that the credit amounting to Rs. 7,32,490/ - taken on the original copy of the invoice has been rightly denied and there is no infirmity in the impugned order of the Commissioner (Appeals) upholding the denial of credit and confirmation of its demand.