2004 (2) TMI 582

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..... In this appeal which has been filed by the appellants against the impugned order-in-appeal, the issue relates to the denial of Modvat credit of Rs. 58,971.92 to the appellants. 2. I have heard both sides and gone through the record. The perusal of the record shows that the appellants lost the original as well as the duplicate copy of the invoice for the transporter and their driver who transpo .....

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..... goods, verified from the dept, the Modvat credit could not be disallowed. No doubt, when the duplicate copy of the transporter is lost, the Modvat credit can be availed by the assessee on the original. But where the original had been also lost, as is the case here, then the assessee cannot be deprived of his Modvat credit, especially when the duty paid nature of the material received by him and u .....

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..... son observed that the Modvat credit could not be availed on the original invoice, extra copy or photocopy of the invoice, but such is not the position here. 4. In view of the discussion made above, the impugned order of the Commissioner (Appeals) is set aside and the appeal of the appellants is allowed with consequential relief, if any, permissible under the law. - - TaxTMI - TMITax - Centra .....

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