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TMI Blog2000 (8) TMI 458X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent [Order per : G.A. Brahma Deva, Member (J)]. This stay application is filed by the applicant for waiver of pre-deposit of duty amounting to Rs. 12,54,247/- and stay of the recovery proceedings. 2. Arguing for the appellant, Shri A.R. Madhav Rao, ld. Advocate submits that whether party can avail Modvat credit on copy of the original invoice if the duplicate copy is lost is an issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f he satisfies the jurisdictional Assistant Collector the factum of loss of the duplicate copy of the invoice in transit. According to him, the loss of the invoice should have happened in the course of the transit of the goods, namely; while the invoice was in the possession of the driver of the vehicle in which the inputs were brought to the manufacturer's premises. We are not in a position to ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty paid on such inputs must produce the invoice before the jurisdictional officer to get it defaced. So, the transit of the duplicate copy of the invoice is' from the person who sold the input to the office of the concerned excise officer. In the course of this transit, if the duplicate copy of the invoice is lost, manufacturer should establish the same to the satisfaction of the concerned Assist ..... X X X X Extracts X X X X X X X X Extracts X X X X
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