2003 (9) TMI 647

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..... DR, for the Respondent. [Order]. The common question for consideration in both these appeals is whether the appellant is eligible to take Modvat credit on the basis of original copies of the invoices on the ground that the duplicate copies had been lost in transit. 2. In the order impugned in the Appeal 2259/98, the Assistant Commissioner does not advance any reason as to why the claim .....

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..... he form of first information report would, in my opinion, be sufficient to constitute the basis for satisfaction and a bond indemnifying the department against the loss as required by trade notice, in the event that the duplicate copy has been utilised, has also been furnished. In the case of Prati Chem., a partner of the supplier of the goods has affirmed by an affidavit that the representative l .....

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