2004 (5) TMI 494

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..... t the order of the Commissioner (Appeals), who in turn has confirmed the denial of Modvat credit of Rs. 3,10,324/- taken during the month of August, 98. The duty paying documents viz., duplicate copies of the invoices were claimed by the appellants to have been lost and hence it was alleged by the department that the credit was not supported by valid duty paying documents. Besides, there was a den .....

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..... uts in their factory and also produced the original copies of the invoices to claim that the inputs had in fact been received in the factory and utilised and this fact is not being disputed. The only point of dispute is that the said duty paying documents were not in their possession. It is mentioned in the order of the adjudicating authority that, if the loss of the documents occurs after the rec .....

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..... . Invoice is prepared by the person who sends the input. A manufacturer who wants to taken credit of the duty paid on such inputs must produce the invoice before the jurisdictional officer to get it defaced. So, the transit of the duplicate copy of the invoice is from the person who sold the input to the office of the concerned excise officer. In the course of this transit if the duplicate copy o .....

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