9911796707
TMI Blog2006 (1) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... This appeal is filed by the Revenue. 2. It was argued that the respondent had taken a credit of Rs. 11,631/- on the basis of original invoice. It was pleaded that since the appellants had not approached the Asstt. Commissioner, regarding loss of duplicate copy of the invoice, therefore, they are not entitled for Modvat credit and penalty has been correctly imposed on them. The order of the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Asstt. Commissioner was not obtained for the loss of duplicate copy. The respondents placed reliance on the decision of this Tribunal in case of CCE, Pondicherry v. Morgan Industries Ltd. reported in 2005 (192) E.L.T. 303 (Tribunal-Chennai), where it was held that duplicate copy of invoice lost in transit and credit taken on original copy - If credit admissible on the basis of duplicate co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceived in his factory on the basis of original invoice, if duplicate copy of the invoice has been lost in transit, subject to the satisfaction of the Assistant Commissioner that the inputs have been received in his factory and the duty was paid on such inputs. 5. Thus, it is clear that on loss of duplicate copy the credit has to be allowed if Asstt. Commissioner is satisfied that the inputs hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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