1999 (9) TMI 676

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..... to the availment of Modvat credit by the appellants on the original copy of two invoices bearing Nos. 165581 and 165582 both dated 20-6-1997 issued by M/s. Reliance Industries Ltd., Surat. The appellants pleaded before the Assistant Commissioner of Central Excise, Ludhiana Division that the duplicate for transporter copy of these invoices were lost in transit and an Affidavit to this effect from t .....

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..... e party upholding the order passed by the original authority. 2. I have heard Shri N.K. Thaman, Advocate for the appellants and Shri V.M. Udhoji, JDR for the respondants. It is contended by ld. Advocate for the appellants that though it is true that the Modvat credit on the original copy of the invoice can be availed subject to the satisfaction of the Assistant Commissioner in the event of the l .....

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..... opportunity, his clients would be in a position to satisfy the Assistant Commissioner with regard to the receipt of the goods covered by the impugned invoices and their use in the manufacture of the final products. Consequently, I set aside the order passed by the lower appellate authority and remand the matter to the original authority to verify the receipt of the goods and their use in the manuf .....

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