2000 (1) TMI 387

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..... dispute is with regard to availment of Modvat credit on inputs. The Appellants received the inputs between 12-5-1995 to 19-6-1995 in their factory. On 7-7-1995 they informed the Assistant Collector about the loss of duplicate copy of the invoice during transit and so permission was sought to take credit on the basis of original invoices. Rejection of this request was conveyed by the Superintenden .....

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..... taken into account. Rule 57G (2A) as it stood at the relevant time, allowed manufacturer to take credit of duty on original copy of the invoices subject to the satisfaction of the Assistant Commissioner. It has been submitted that the rejection of the claim has been made without any reference to the relevant facts, that is, whether the goods in fact had been received by the Appellants and duty ha .....

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