9911796707
TMI Blog2000 (12) TMI 386X X X X Extracts X X X X X X X X Extracts X X X X ..... t. [Order]. The appeal is directed against Order-in-Appeal No. 443-CE/MRT/98, dated 29-9-1998 of the Commissioner (Appeals), Customs and Central Excise, Ghaziabad. Under that Order the Commissioner set aside the order of the learned adjudicating authority and upheld the Department s appeal. 2. The issue involved was taking Modvat credit based on the original copy of the Invoice, when d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assistant Commissioner. The Assistant Collector accepted the submission of the party that the relaxation under Notification No. 23/94-C.E. (N.T.), dated 20-5-1994 is a procedural relaxation and credit could be allowed under that Notification in respect of invoices issued prior to Notification No. 23/94-C.E. (N.T.), dated 20-5-1994 also. The finding portion of the order reads as under :- I have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices in question, may be accepted as eligible document in order to allow credit as the transactions undertaken vide these invoices have been duly entered in their RG 23A Registers and also payment of such payments as required in the invoices are duly entered in the party s ledger. Also the party has filed an affidavit stating that if at a future date such invoices are issued the same will be prese ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, I find that the respondents have taken the relaxation provided under sub-rule (6) to Rule 57G, for granted. They have sought to avail credit in respect of five original invoices, the duplicate copies of which were lost within a span of one month. Notwithstanding the fact no such relaxation was specifically provided in the Modvat credit rules prior to 20-5-1994, the benefit would have available ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in him and had given reasons as to why the credit was being allowed. No illegality or impropriety in that order has been pointed out by the Commissioner for setting aside that order. Instead, it only points out that loss of eligible documents in transit was rather an usual phenomenon. The order of the Commissioner (Appeals) is therefore, not sustainable. The same is set aside and the order of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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