2003 (5) TMI 380

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..... [Order per : S.S. Kang, Member (J)]. Heard both sides. 2. Appellants filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). In this case the benefit of Modvat credit was denied to the appellants on the ground that they had failed to produce the duplicate copy of invoices. 3. The contention of the appellants is that the dispute is in respect of 15 invoices. Th .....

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..... them. The contention of the appellant is that in spite of the production of the certificate of Sale Tax Authorities, the benefit of Modvat credit is denied. The credit can be taken on the original copy of invoices if, duplicate copy of invoices lost during transit. In the present case, the contention of the appellant is that the duplicate copy of invoices were retained by the Sale Tax Authorities .....

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