.^^^^^ <® HIGH COURT OF CHHATTSSGARH AT BSLASPUR Hon'ble Shri Dhirendra IVIishra & Hon'bie Shri R.N. ChandraRar, JJ, ApDeiiant' Respondents Tax Case No. 43 of 2009 Union of india, through Commissioner, Central Excise and Customs, Central Excise Bhawan, Dhamtari road, Tikarapara, Raipur (C.G.) Vs. 1. M/s HIra Steeis Ltd. Rawabhata industrial Area,Raipur(C.G.) Appea! under Section 35-G of the Centrai Excise Act 1944 Present: Shri B. Kinger, counse! for the appeliant. ORALORDER (Passed on 28 September, 2010) PerDhirendra Mlshra. J Heard. 1. The appeiiant has preferred thls appeal under Section 35-G of the Centrai Excise Act against the order dated 08.08.2005 (Annexure A-1) of the Customs, Excise & Service Tax Appeilate Tribunal, Prindpal Bench New Deihl on the foilowing substantiai question of law:« "Whetl^r the learned Appeiiate Tribunal has acted according to iaw, the Modvat/Cenvat credit can be allowed on the basis pf photocopy/extra copy of the invoice"? Whether the iearned appellate Tribuna! has acted according to Saw the demand of intefest in terms of Rule 12 of Cenvat Credit Rules.2002 Is not sustainable"? Whether the fearned Api^llate Tribunal has acted m accordance with the faw sn terms ofRule 12of Cenvat Credit Rufes, 2002 read under Section 11A and Sectlon 11A8 of Centra! Excise Act, 1944, in mod'ifying the order of the adjud'scaiing authority J., wlthout arriving at a finding that the said order was in any way in breach of )aw, Ruies or regulattons or in any other way iflegal"? 2. Learned counse! for the appeilant submits that the Tribunal has allowed Modvat credit to the respondent M/s Mira Steels Ltd. relying upon the photocopies of the invoices allegedly issued by the Bharat Petroleum Corporation Limited and Steel Authority of India Limited though the tribunal couid not take cognizance of photocopies in absence of origina! or duplicate copies of the same issued by the suppliers. 3. From perusa! of impugned order, it is observed that the invoices were duly verified by Range Superintendent of B.P.C.L. and S.A.I.L. and the above fact has not been disputed by the department before the Tribunai and the Tribunai, after getting satisfied from the concerned departments has ailowed Modvat credit to M/s Hlra Steels Llmited. In our considered opinion for the purpose of deciding the dlsputed question of fact, the Tribunal Is the final authority. We find no substance in this appea!; the same desen/es to be dismissed and is, accordingly, dismissed. Sd/- Dhirendra Mishra Judge Vijsy Sd/- R.N. Chandrakar Judge k.