2004 (11) TMI 487

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..... [Order]. In this appeal, the issue relates to the denial of Modvat credit to the respondents on the inputs received by them from job worker to whom these were sent under Rule 57F. 2.I have heard both the sides. From the record, it is evident that the respondents had taken the Modvat credit after receipt of the goods from the job worker on triplicate copy of the challan/invoice on the grou .....

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..... therwise. In the instant case, no proof of loss of the duplicate copy of the invoice had been furnished by the respondents. The bald allegations of the respondents regarding the loss of the duplicate copy in the factory, could not be treated as gossipel truth by the Commissioner (Appeals). It is difficult to subscribe to the view of the Commissioner (Appeals) that availment of Modvat credit on a c .....

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