2004 (8) TMI 544

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..... Order]. Heard Shri B.N. Chattopadhyay, ld. Consultant for the appellants and Shri T.K. Kar, ld. SDR for the Revenue. 2. Shri Chattopadhyay, submits that in the present case, the Modvat credit was taken on the basis of photocopy of the G.P. issued by the manufacturer duly endorsed subsequently in the name of the petitioners. He submits that the original copies of the G.P. which was lying se .....

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..... e adjudicating authority. 4. From perusal of the Order-in-Original and the Order-in-Appeal, it is clear that the Modvat credit has been denied on the ground that the original G.P. was not produced at the time of availing of Modvat credit. From perusal of the letter C. No. V(44)(15)10-Detention/94/1930, dated 28th April, 1995, it is clear that the G.P. were in the custody of Superintendent (Tech. .....

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..... ent that the duty has not been paid on the material. The finding of the appellate Commissioner is also not correct that M/s. Khaitan Brothers (Original consignee) endorsement to M/s. Jay Jay International, Bombay is without any date and Bill No. From perusal of the Gate Pass at page 13 of the Paper Book, it is clear that it is an endorsement from Khetan Brothers. From perusal of the Bill at page 1 .....

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