2004 (6) TMI 469 - AT - Central Excise

Summary

Issues: Availability of Modvat credit on triplicate copy of bill of entry.

Paragraph 2: The issue in this appeal pertains to the availability of Modvat credit amounting to Rs. 2,92,801/- on the triplicate copy of the bill of entry to the respondent. The lower authorities denied the credit, citing that the triplicate copy was not a proper document for credit availment under Rule 57G of the Rules. The appellant argued that despite losing the duplicate copy and lodging an FIR with the police, no decision was made on their request to take credit on the triplicate copy. The appellant relied on legal precedents such as CCE, Indore v. SRF Ltd., Pratap Steel Rolling Mills v. CCE, Chandigarh, and Jayco India Pvt. Ltd. v. CCE, Chandigarh to support their contention, while the respondent supported the impugned order.

Paragraph 3: Upon reviewing the records and hearing both parties, it was established that the triplicate copy of the bill of entry does not qualify as a valid document for claiming credit under Rule 57G of the Rules. Therefore, the appellants could not claim credit based on such a copy. The appellant's argument regarding the loss of the duplicate copy and filing an FIR with the police lacked concrete evidence to substantiate their claim. The absence of the FIR copy and unclear follow-up actions post the letter informing the police about the lost duplicate copy weakened the appellant's case.

Paragraph 4: Due to the appellants' failure to conclusively prove the loss of the duplicate copy of the bill of entry, the denial of Modvat credit was deemed appropriate. The legal principles from the cited cases were found inapplicable to the appellant's situation based on the presented facts. Consequently, the impugned order was upheld, and the appeal of the appellants was dismissed.