9911796707
TMI Blog2001 (11) TMI 731X X X X Extracts X X X X X X X X Extracts X X X X ..... Radha Arun, SDR, for the Respondent. [Order (Oral)]. - The appellant is a registered dealer, issuing modvatable invoices. They are also the depot of manufacturer of Tin Plates. In the course of their business, they were issuing invoice which were being taken benefit of under the Modvat Rules by their buyers. The Original authority passed an order as follows : "(1) I hereby deny credit taken on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re was no bar on passing of Modvat credit on the extra copy of the invoice. (b) The duty paid nature or receipt of the goods was not in dispute and the lapses could have been condoned. (c) A finding regarding the permission sought for availing credit and bona fides of the appellant was not arrived at and the Commissioner has failed to note that invoices are described as valid documents by a manu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e dealers as a depot of the manufacturing company, they were entitled to the benefit of the instructions of the Board and the Ministry for availment of Modvat credit on the basis of Affidavit and other documents which they had filed in cases of loss of the original duty credit entitlement documents. This aspect has not been considered by the lower authorities and prayed that this should be conside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugh time has elapsed. They have failed to have verified as they still seek time. If the shoe was pinching somewhere, shrieks would have been heard by now. In absence of any noise being made by the customers, this plea of adjournment is rejected. (b) I find no difficulty in upholding the orders of the lower authority with a rider, if the documents for authorizing lost documents, as prescribed unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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