1999 (11) TMI 179

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..... with the condition of pre-deposit of duty amount of Rs. 2,10,298.00, I take up the appeal itself with the consent of both sides. 2. The short point involved in the present appeal is that the appellant firm has taken the Modvat credit on the basis of the original copy issued by the stockyard of SAIL during the period from April, 1995 to June, 1995. Shri K.P. Dey, learned Advocate appearing for th .....

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..... the arguments, Shri R.K. Roy, learned JDR submits that the Modvat credit can be taken only on the basis of duplicate for the transporters. It is in the case of loss of duplicate that the same can be extended to the assessees on the basis of the original copies. As in the instant case, no duplicate copies were admittedly issued by M/s. SAIL s stockyard, the original cannot be considered as proper M .....

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..... contrary has been brought on record by the Department to rebut the above stand of the appellants, which further gets fortified by para 4 of the Tribunal s judgment in the case of Indian Chain (P) Ltd. referred supra. It has been observed in that para that a certificate has been given by M/s. SAIL to the effect that they started issuing a duplicate invoice for transporters only with effect from 1- .....

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