2005 (8) TMI 455

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..... r the Respondent. [Order]. - In this appeal, which has been filed against the impugned order-in-appeal, the issue relates to the denial of the Modvat credit of Rs. 64,925/- with penalty of Rs. 10,000/- to the appellants.  2.The credit has been denied on the ground that the appellants had availed the credit on the photocopy and extra copy of the invoices issued by SAIL and Bharat Petroleum .....

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..... ed Counsel, deserves to be accepted. Regarding the loss of the duplicate and original copies of the invoices in question, the appellants even lodged the police report. They also intimated this fact to the Department and sought permission for taking the credit on the photocopy and additional copy of the invoices. From the record, it is also evident that the duty paid character and actual receipt of .....

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..... ase the loss of the duplicate copy of the invoices was not proved and no permission was sought from the competent authority. But such is not the position in the case in hand. 5.In view of the discussion made above, the impugned order is set aside and the appeal of the appellants is allowed with consequential relief, if any, permissible under the law. (Dictated and pronounced in the open Court)

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