9911796707
TMI Blog2013 (6) TMI 439X X X X Extracts X X X X X X X X Extracts X X X X ..... Wadhwa: After hearing the appeal, we find that the dispute in appeal is as regards availability of modvat credit in respect of lead ingots. The original dispute was on account of denial of credit for non-filing of 57F declaration. The said dispute was resolved in favour of the appellant by the Tribunals Final Order No. A/315/03-NB(C) dated 28.8.2003 vide which the matter was remanded to the lowe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed with the Revenue along with the returns and should be available with them. Inasmuch as the original dispute was as regards non-filing of declaration, the denial of credit on the ground of non-availability of documents is not justified. 4. However, learned advocate fairly agrees that in terms of Tribunal's order dated 28.2.2003, such credit has to be allowed on production of duty paying docu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f photocopies of the invoice, wherever the appellant is able to produce the same. Where there are no duty paying documents available, either with the appellant or with the Revenue, the credit is to be disallowed. 6. With the above observations, we set aside the impugned order and remand the matter to original adjudicating authority to quantify the appellant's entitlement of Cenvat credit. (Prono ..... X X X X Extracts X X X X X X X X Extracts X X X X
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