2003 (6) TMI 383

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nt. [Order]. In this appeal, the Revenue has contested the correctness of the impugned order-in-appeal passed by the Commissioner (Appeals). The first issue in this appeal relates to the availment of Modvat credit of the disputed amount by the respondents on the items detailed in the show cause notice. The adjudicating authority disallowed the Modvat credit by holding the same to be part .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sue involved is the availability of Modvat credit of the amount in question to the respondents on the original copy of the invoice. From the record I find that after the loss of the duplicate copy of the invoice, the respondents sent intimation in writing to the competent authority seeking permission to avail credit on the original copy. There is nothing on the record to suggest if the competent a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... unless the Assistant Commissioner was satisfied, no credit could be taken on the original invoice in terms of Rule 57G(6) cannot be accepted keeping in view the above referred facts and circumstances and the fact that the Assistant Commissioner had never intimated to tile respondents regarding his non-satisfaction about the loss of the duplicate copy of the invoice by them. The Commissioner (Appea .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X