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TMI Blog1998 (11) TMI 314X X X X Extracts X X X X X X X X Extracts X X X X ..... l copy of the invoice. They had reportedly received the inputs as capital goods on the strength of the original invoice. The Commissioner (Appeals) has rejected the credit on the ground that under Rule 57T of the C. Ex. Rules, the credit could only be availed of on the strength of duplicate copy of the invoice and that the relaxations provided in respect of Rule 57G were not applicable to the Modvat credit on capital goods u/r 57T of the Rules. 2. I have heard Shri S.R. Jalan, Company Secretary who referred to the Tribunal s decision in the case of Ganeshwar Sugar Mills Ltd. v. C.C.E., Meerut reported in 1997 (92) E.L.T. 203 (Tribunal) and in the case of Siel Sugar v. C.C.E., Meerut reported in 1998 (99) E.L.T. 54 (Tribunal). 3. He subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal as and when called for by you." 7A. There is no mention as on what ground the duplicate copies of the invoices which were for transport have not been received. They have simply stated that the duplicate copies had been lost in transit. No evidence in support of their contention had been given. 8. In Appeal No. E/462/98, one invoice is involved which was dated 18-12-1995. It was only on 6th July, 1996 that an application was made to the Asstt. Commr., C.Ex. I find in this case also that an intimation has been sent very late and no ground has been given as to why the loss was not intimated immediately to the Department. Shri S.L. Jalan had referred to the Tribunal s decision in the case of Ganeshwar Sugar Mills Ltd. v. C.C.E., Meerut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Asstt. Commr. 10. In Appeal No. E/462/98, I find that the invoice was dated 18-12-1995 and an intimation has been sent to the Department on 23-7-1996. Along with the application, the details of the police report have been referred to. I consider that in respect of this invoice, the Asstt. Commr. should have made the necessary inquiries and that if he was satisfied about the genuineness of the transaction, the credit should have been allowed. Accordingly, insofar as the Appeal No. 461/98 is concerned, I do not find any merit in the appeal. However, insofar as the Appeal No. E/462/98 is concerned, the matter is remanded to the jurisdictional Commr. (Appeals), C. Ex. who should re-examine the matter with reference to the police report and if ..... X X X X Extracts X X X X X X X X Extracts X X X X
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