2010 (9) TMI 262 - AT - Central Excise

Duty - confirmed against the applicant by denying them the benefit of modvat credit availed - imported capital goods - bill of entry has not been produced before the authorities and the credit has been availed only on the basis of xerox copies of the bills of entry - document for the purposes of availing credit, was lost by them and they have already applied for procuring a copy from the customs - Held that - set aside the impugned order and remand the matter to original adjudicating authority

Summary

The Appellate Tribunal CESTAT Ahmedabad ruled that the appellant had already paid a portion of the confirmed duty, so they were not required to pay the remaining duty or penalty. The duty was confirmed due to the lack of proper documentation for availing modvat credit on imported capital goods. The case was remanded to the original adjudicating authority for the appellant to produce the relevant bill of entry within a reasonable time. Stay petition and appeal were disposed of accordingly.