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TMI Blog1996 (6) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... al against the order of the Commissioner of Central Excise (Appeals), New Delhi dated 30-11-1995. 2. Learned counsel stated that in this case, the appellants had taken Modvat credit on the basis of original copies of invoices as the duplicate had been lost. The Assistant Collector, had however, denied the benefit on the ground that the facility to take credit on the basis of original invoice in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vision in a slightly modified form and clarifies as to what alternative course could be adopted in case of loss of invoice and therefore, should be deemed to be retrospective in nature. 4. Furthermore, it also provides for allowing this facility subject to the satisfaction of the A.C. Hence, they had offered to give an undertaking to the effect that they will not take modvat credit again on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the satisfaction of the A.C. 8. Learned DR stated, in response, that he has no objection if the matter is remanded with liberty to the A.C. to fully satisfy himself with reference to other relevant documents or in any other way which may be deemed appropriate to ensure that there is no misuse of the facility. 9. I have considered the above submissions. I feel that the appellants have a str ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts, if the gate pass was lost in transit, it was open to the A.C. to make enquiries and satisfy himself before allowing the credit. What was earlier implied has now been made explicit by introducing sub-rule (2A). In these circumstances, sub-rule (2A) can only be considered as clarificatory in nature providing for a procedure which could be deemed to have a retrospective effect. 12. In these ci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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