1997 (12) TMI 413

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..... is is an appeal filed by M/s. Metal Seam Company of India against the impugned order dated 27-2-1996 passed by the Commissioner (Appeals), Allahabad. 2. Heard Shri T.K. Srivastava, learned Advocate for the appellants and the department was duly represented by Shri Y.R. Kilania, learned JDR. 3. The issue relates to denial of Modvat credit. The appellants are engaged in the manufacture of articl .....

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..... redit which had been disallowed by the jurisdictional Central Excise Officers. It was the contention of the party that original as well as duplicate copies were burnt along with the truck and to this effect an FIR was lodged. 5. Shri Y.R. Kilania appearing for the Revenue reiterated the findings given by the authorities below and submitted that in case of loss of duplicate copies of invoice the .....

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..... paying documents the Modvat credit could not be denied. The appellants should have filed an affidavit before the original authority explaining the fact but it appears the same has not been done. In the peculiar fact of this case, I am remanding the matter to the concerned Adjudicating Authority to examine the issue afresh and party may make use of this opportunity and adduce evidence in support o .....

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