9911796707
TMI Blog1995 (6) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... .2.1995. Shri Rawal, the learned Senior Counsel appearing for the petitioners submitted that the short issue arising for consideration in the present appeals themselves is as to whether the appellants would be eligible and entitled to take MODVAT Credit in terms of Rule 57A of the Central Excise Rules, 1944 on the basis of the production of certified Xeroxed copy of the Bill of Entry in a situation when the appellants lost the third copy of the original Bill of Entry evidencing payment of duty suffered by the goods in question which are scrap cleared by the appellants on payment of necessary countervailing duty. The learned Counsel submitted that the fact that the inputs in question have suffered duty is not disputed by the Department nor a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that it is for the purpose of preventing misuse of the triplicate Bill of Entry, the scheme was evolved by the Board with suitable instructions enjoining on the parties an obligation to produce the original triplicate copy of the Bill of Entry and also proving not only the duty paid nature of the inputs in question but also to establish the identity of the goods in question vis-a-vis the duty payment documents. This instruction of the Board cannot be considered merely procedural in character as otherwise it is bound to open the flood gates of misuse and mis-application. 3. After hearing both the parties and going through the records since we felt that the issue lies in a very narrow compass, with the consent of the parties, by granting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In the present case admittedly the triplicate copy of the Bill of Entry is not available and was lost and the attested copy was produced. Shri Murugandi, the learned DR has submitted that the first and second original Bill of Entry is available with the Department and therefore in the absence of any allegation other than the mere production of an attested copy of the triplicate Bill of Entry against the petitioner, in the interest of justice we are of the view that the matter should be remitted so as to enable the Department to verify the identity of the goods in question vis-a-vis the documents available with the Department and also produced by the appellants. In this view of the matter the impugned order is set aside and the appeals reman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to submit documents including extracts of Part I and Part II of Form RG 23A to the Superintendent of Central Excise every month who thereupon shall after verifying their genuineness, deface such documents and return the same to the manufacturer. One of the several documents evidencing payment of duty is the Gate Pass. By the impugned Circular dated 15th December, 1992 the only change which is brought about is that no credit would be allowed based on Certified Copy or Authenticated photo copy of the original Gate Pass-I. It is for the claimant to prove by such documents as are required to be submitted that duty has been paid on excisable goods used as Inputs. One of such documents required to be submitted bring the Gate Pass. In other words ..... X X X X Extracts X X X X X X X X Extracts X X X X
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