2004 (1) TMI 611 - AT - Central Excise

Summary

Issues:
Availability of Modvat credit on inputs based on photocopies of original invoices.

Analysis:
The appeal was filed by the Revenue against the order-in-appeal by the Commissioner (Appeals) concerning the availability of Modvat credit on inputs using photocopies of original invoices. The learned SDR argued against allowing credit based on photocopies, while the Counsel supported the impugned order, emphasizing that the duty paid nature of the inputs was not disputed by the department. Reference was made to the Commissioner (Appeals)' observations on the proof of loss of relevant documents by the respondents and cited legal precedent Union of India v. Klockner Supreme Pentaplast Ltd. (2002) 140 E.L.T. 370 (M.P.).

Upon review, it was found that the respondents had claimed Modvat credit based on photocopies of the Bill of Entry and original invoices. They provided a statement from the Driver and a photocopy of the FIR reporting the loss of documents. Additionally, a certificate from the Central Excise officer confirming the correctness of the documents and the duty paid nature of the inputs was submitted, unchallenged by the department. Referring to Board Circular No. 441/7/99-CX and the legal precedent mentioned earlier, the Tribunal upheld the Commissioner (Appeals)' decision to allow Modvat credit to the respondents.

In conclusion, the Tribunal affirmed the decision of the Commissioner (Appeals) and dismissed the Revenue's appeal, stating that under the circumstances presented, the Modvat credit was rightly granted to the respondents based on the evidence provided, including the certificate from the Central Excise officer and the lack of dispute regarding the duty paid nature of the inputs. The legal precedent supported the allowance of credit based on certified copies in cases of document loss, further strengthening the decision in favor of the respondents.