2010 (7) TMI 577

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..... - MODVAT credit of Rs. 1,62,225/- was disallowed by the Asst. Commissioner vide his order dated 30-11-2007. Penal action against the assessees was also taken. The ground for denial of credit was that the assessees produced only photocopies of the original invoices on the strength of which credit was taken but did not produce original of the transporters. In appeal, the Commissioner (Appeals) found .....

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..... could not be verified as invoices copies were not available with the supplier/range since they pertained to the year 1995. On this basis, he held that the assessees were not entitled to refund of Rs. 3,24,450/- as the documents evidencing payment of duty were not available. The Commissioner (Appeals), however, set aside the rejection of the refund claim, vide his present impugned order, holding t .....

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..... y the report of the officer. The assessee's stand that the non-production of the original was due to its loss does not stand controverted. The photocopy of the original invoice shows that the goods have discharged duty. The cumulative circumstances led to the conclusion that credit is to be extended to the assessees as their claim namely inputs being duty paid, and the use thereof in the factory o .....

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