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TMI Blog2018 (4) TMI 1672X X X X Extracts X X X X X X X X Extracts X X X X ..... Pitampura, Delhi-84 for audit of books of accounts as required under the various acts and finalization of their balance-sheet etc. A fire took place in the office of the Chartered Accountant on 27th May, 2010, in the said fire some of the records of the appellant including some purchase vouchers in support of input tax credit of Excise duty also got partially burnt and destroyed. This fact has been certified by their Chartered Accountant in his letter dated 08/11/2010 addressed to the appellant company accompanied by the downloaded copy of fire report. The said report certifies that fire took place on 27th May, 2010 in the office premises of the Chartered Accountant and the fire was intimated to the Fire Department at 9.45 hours and the fir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ause notice stating that they could retrieve a few invoices out of the burnt records and enclosed the copies of the same. The Cenvat credit of such invoices total to Rs. 1,27,447/-. They had also been able to collect some of the partially damaged invoices, and submitted attested photo copies of such damaged invoices duly attested by the Jurisdictional Range Superintendent. They had also requested that suppliers of inputs to send the copies of invoices again so that they can taken credit which are fully destroyed totaling an amount of Rs. 90,217/-. The appellant also relied on the ruling of Hon'ble Bombay High Court in the case of Bombay Goods Transport Association vs. Union of India 1995 (77) E.L.T. 521 (Bom.). They had further stated that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the factory and such inputs were used in manufacture of excisable goods. The inputs were duly recorded in the statutory records being RG-23A Part-I & II. Further the lists of transactions are also recorded in the Books of Accounts being Ledger, Cashbook, Journal etc., maintained in the ordinary course of business. It is not the case of the Revenue that the Appellant did not receive the duty paying documents. It is only due to the event of fire in the office of the Chartered Accountants, that the records were partially destroyed which were lying in the office for the purpose of the annual audit for the relevant year. Further the complete details of the supplier including their registration number and quantity purchased are available in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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