2004 (8) TMI 537 - AT - Central Excise

Summary

Issues: Denial of Modvat credit based on duplicate copy of Bill of Entry.

Analysis:
1. The issue in this appeal pertains to the denial of Modvat credit amounting to Rs. 1,97,811/- to the appellants due to the usage of a duplicate copy of the Bill of Entry instead of the triplicate copy as required by law at the relevant time.

2. The facts reveal that the appellants imported goods in May 1998, paying the entire duty including basic duty and CVD. The Assistant Commissioner (Customs) certified the duty payment on 24-12-1998.

3. The denial of credit was solely based on the non-usage of the triplicate copy of the Bill of Entry. However, it is established that the appellants lost the triplicate copy during transit. They obtained a certificate from the Assistant Commissioner confirming duty payment. The goods' duty paid nature and utilization by the appellants for manufacturing final products are undisputed.

4. The Tribunal found no valid reason to doubt the appellants' claim of losing the triplicate copy. Considering the circumstances, the appellants rightfully claimed Modvat credit using the duplicate Bill of Entry.

5. Consequently, the impugned order denying the credit was deemed unsustainable and set aside. The appeal was allowed, granting any consequential relief permissible under the law.