9911796707
TMI Blog2006 (8) TMI 381X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order]. Heard Shri K.K. Banerjee, ld. Advocate for the appellants and Shri A. Raha, ld. SDR for the respondents. 2. Shri Banerjee submits that in the present case the appellants had taken credit on the basis of original invoices since the duplicate copy of invoice was lost in transit. The appellants had made applications to the concerned Assistant Commissioner of Central Excise for allow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disallowed on the technicalities. He relies on the following decisions : (1) Encee Dyeing Printing Works Ltd. v. Commr. of C. Ex., Mumbai-V : 2004 (166) E.L.T. 270 (Tri.-Mumbai); (2) Commr. of Central Excise, Patna v. Orient Beverages Ltd. : 2003 (160) E.L.T. 326 (Tri.-Kolkata); (3) Bharat Roll Industry (P) Ltd. v. Commr. of C. Ex., Calcutta-II : 1999 (114) E.L.T. 51 (Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s received in the factory on the basis of the original invoice, if the duplicate copy of invoice has been lost in transit, subject to the satisfaction of the Assistant Commissioner. Under Sub-rule (2A), a manufacturer can take credit of the inputs received in the factory on the basis of the original invoice if the duplicate copy of the invoice has been lost in transit subject to the satisfactio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as not disputed the receipt of the inputs in the factory and their utilization in production. The appellants had informed the Superintendent, Central Excise, Range I, Ranchi vide its letter dated 24th November, 1995 regarding loss of duplicate copy of invoice during transit. They have also requested the Assistant Commissioner to allow the credit against the original copy of the invoices. The credi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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