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TMI Blog2011 (1) TMI 1311X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal against the order of the Commissioner (Appeals) No. 122-CE/MRT-II/2009 dated 25-2-2009. The matter is before the Tribunal for the second time having been remanded to the original authority by the order of the Tribunal dated 14-5-2007. 2. The dispute now narrowed down to eligibility of credit of ₹ 96,048/- which was taken by the appellant on the basis of original invoice No. 74 dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ended purpose. Under these circumstances denial of credit holding that the Assistant Commissioner was not satisfied about the loss of duplicate copy of invoice is not justified. She also relies on the decision of the Tribunal in the case of JCT v. C.C.E., Jalandhar reported in 2005 (192) E.L.T. 571 (Tri.) and in the case of C.C.E. v. Avis Electronics Pvt. Ltd. reported in 2000 (117) E.L.T. 571 (Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants have failed to satisfy the same, the credit is not available. In this regard he relies on the decision of the Tribunal in the case of C.C.E. v. Avis Electronics Pvt. Ltd. 2000 (117) E.L.T. 571 (Tri.-LB) (para 8) wherein it has been held that taking of credit on the basis of original copy can be done only if the concerned Assistant Commissioner is satisfied about the loss of duplicate cop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of original invoices in certain circumstances. No doubt, the same is subject to satisfaction of the Assistant Commissioner. When the appellants have lost the duplicate invoice and have duly intimated the jurisdictional Assistant Commissioner, in the absence of any finding that the appellants have not received the material or that material was not duty paid, the reason for not being satisfied with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ttributable. Infact the assessee was the loser, if at all, as they were entitled to take the credit earlier and utilise the same. 8. In Banner Pharma Caps Pvt. Ltd., the Tribunal has allowed the credit in respect of consignment which was received and entered in part-I Cenvat account within 6 months from the relevant date though the actual credit in Part II was taken belatedly. In view of the ab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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